Williamson v. United States

SWINFORD, District Judge.

The plaintiffs are husband and wife and filed joint federal income tax returns for the years 1954 and 1955. They seek to recover taxes for these years in the sum of $20,231.62, with interest, which they allege were erroneously and illegally assessed and collected. This action involves only Ben Williamson, Jr. who will be referred to as taxpayer.

Inland Gas Corporation, Kentucky Fuel Gas Company and the American Fuel and Power Company became insolvent in 1930 and were before the court, first, under an equity receivership proceeding, later under Section 77B of the…