Keenan v. Bowers

WYCHE, Chief Judge.

This action is brought under the provisions of Section 3772(a) (2) of the Internal Revenue Code, 26 U.S.C.A. § 3772(a) (2), to recover an alleged erroneous assessment of income taxes. This court has jurisdiction of the action under the provisions of Section 24(5), Judicial Code, 28 U.S.CA. § 41(5), New 28 U.S.C.A. § 1340.

On March 15, 1945, the taxpayers, husband and wife, filed a joint federal income tax return for the tax year 1944, and in their computation of net taxable income claimed a deduction of $1,300 under Section 23(e) (3), Internal Revenue Code, 26 U.S.C.A. §…