Harper v. Granger

STEWART, District Judge.

Herman A. Harper and Helen S. Harper, his wife, bring this action to recover additional income taxes and interest thereon paid by them for the years 1943 and 1944. The case is submitted upon a stipulation of facts entered into by the parties. J-. Frank Harper died October 13, 1940, leaving a last will and testament in which he devised and bequeathed to his son, Herman A. Harper, his residuary estate. The residuary estate included several lots which had been used by the testator in the business of selling building supplies and coal which he conducted in his lifetime…