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JOHNSON v. WRIGHT

No. 2104.

175 F.Supp. 215 (1959)

Norman H. JOHNSON and Emily Johnson, Husband and Wife, Plaintiffs, v. Calvin E. WRIGHT, District Director of Internal Revenue, Defendant.

United States District Court D. Idaho, E. D.

July 28, 1959.

Attorney(s) appearing for the Case

L. Charles Johnson, Johnson & Olson, Pocatello, Idaho, for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Lyle M. Turner, John J. Kilgariff, Dept. of Justice, Washington, D. C., Ben Peterson, U. S. Atty., Boise, Idaho, for defendant.

TAYLOR, District Judge.

The plaintiffs in this action, Norman H. Johnson and Emily Johnson, husband and wife, are seeking to recover an alleged overpayment of Federal Income Taxes, together with statutory interest thereon. The parties have submitted the matter for decision on stipulated facts.

In 1953, the plaintiff Norman H. Johnson was an employee of the Union Pacific Railroad Company and a member of the Brotherhood's Relief and Compensation Fund. The Brotherhood...

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