Guthrie v. Jones

BROADDUS, District Judge. Jurisdiction

1. In this action Will S. Guthrie seeks a refund of income and victory taxes paid to H. C. Jones, Collector of Internal Revenue for the United States within Oklahoma, for the calendar years 1942 and 1943. Based on the taxpayer’s returns for those two years, the Commissioner assessed additional tax liability for the year 1943 in the amount of $5,369.05 which the taxpayer paid on April 24, 1945. A claim for refund of $5,217.26 was filed with the Commissioner May 5, 1945, an adjustment of $775 in a stock loss reported in 1942 not being contested. By letter…