Harris v. United States

CHRISTIE, District Judge:

This is an action brought by plaintiffs, under 28 U.S.C.A. § 1346(a) (1), to re cover federal income taxes in the sum of $3,221.30, paid under protest for the years 1954, 1955 and 1956. The parties by mutual agreement have submitted the case to the Court, sitting without a jury, for determination of the issues involved.

A stipulation of facts was entered into and agreed upon by the respective parties. It is shown in its entirety in an appendix to this opinion.

Based on this stipulation of facts,..the exhibits and depositions of record, we must hold, for the reasons…