Stern v. Harrison

SULLIVAN, District Judge.

On June 30, 1942, plaintiff brought this suit to recover from defendant an alleged overpayment of income taxes and interest thereon for the calendar year 1936, in the amount of $8,827.48, with interest thereon from the date of payment. A claim for refund filed by plaintiff for the recovery of this amount was disallowed by the Commissioner of Internal Revenue on July 18, 1940.

The facts have been stipulated and are as follows: Plaintiff is a resident of Chicago, Illinois, and filed with defendant his income tax return for the- calendar year 1936. During the year 1936…