Bouchard v. United States

GRUBB, District Judge.

This action was brought to recover income taxes paid by the plaintiff for the years 1945 and 1944. The year 1945 was dropped out following pretrial order of May 26, 1952 on a stipulation of the parties that by reason of the statute of limitations as to the tax year 1945 the government was barred from assessing and collecting' additional taxes and the taxpayer barred from claiming any refund. As tó the year 1944 the original complaint alleges that the taxpayer paid $1,849.86 in income taxes, that claim for refund in the amount of $1,094.52 was filed, that the returns were…