William Woods Plankinton v. United States

CASTLE, Circuit Judge.

This is an action upon a claim for refund of income tax overpayments. William Woods Plankinton, plaintiff-appellee, recovered judgment in the District Court against the United States of America in the amount of $3,447.73 for the year 1949 and $18,041.56 for the year 1950, plus interest, subject to a set-off of $305.14. The Government appealed. The parties will be referred to as taxpayer and Government.

The facts were stipulated. The taxpayer filed quarterly declarations of his estimated individual income tax, and remitted payments of the estimated tax for the year 1949 in…