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CARLSON v. WRIGHT

No. 2151.

181 F.Supp. 568 (1959)

Roy V. CARLSON and Dorothy Carlson, husband and wife, Plaintiffs, v. Calvin E. WRIGHT, District Director, Internal Revenue Service, United States Treasury Department, Defendant.

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

October 2, 1959.

Attorney(s) appearing for the Case

Callis A. Caldwell, Pocatello, Idaho, for plaintiffs.

Ben Peterson, U. S. Dist. Atty., by J. J. Kilgariff, Department of Justice, Washington, D. C., for defendant.

FRED M. TAYLOR, District Judge.

The plaintiffs, Roy V. Carlson and Dorothy Carlson, husband and wife, seek a refund of $288.99, with statutory interest thereon, alleged to have been erroneously and illegally collected by the defendant as income tax for the year 1954. The plaintiff Dorothy Carlson is joined as a plaintiff solely by reason of her filing a joint income tax return with her husband for the year in question and all reference to "taxpayer" herein is intended...

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