Ingannamorte v. United States

MEANEY, District Judge.

This is an action to recover moneys allegedly erroneously and illegally collected by the Commissioner of Internal Revenue from the plaintiffs.

The facts have been stipulated, and insofar as pertinent to the decision of this case they are as follows:

Plaintiffs filed federal income tax returns for the years in question, 1947, 1948, 1949, 1950, and 1951. Subsequently they consented in writing (using Treasury form 872) to the extension of the period of limitation upon assessments of deficiencies in income tax for the years in question. This period was extended to June 30,…