Clay v. United States

BORAH, District Judge.

This action against the United States of America is brought under Section 24 of the Judicial Code (20), 28 U.S.C.A. § 41 (20), to recover $3,678.72 paid as deficiency income tax for the calendar year 1940.

The facts which give rise to this controversy have in the main been stipulated and the one and only point in dispute is whether plaintiff’s husband did in fact manage and administer her separate property. The court is of the opinion that the fact in controversy does not control the legal issue which this case presents. Consequently I will not review the evidence but…