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DUNNING v. UNITED STATES

No. 13920-1.

232 F.Supp. 915 (1964)

Richard H. DUNNING and Beulah Marie Dunning, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Missouri, W. D.

August 20, 1964.

Attorney(s) appearing for the Case

Albert F. Hillix, Hillix, Hall, Hasburgh, Brown & Hoffhaus, Richard H. Brown, Kansas City, for plaintiffs.

F. Russell Millin, U. S. Atty., Clifford M. Spottsville, Asst. U. S. Atty., Kansas City, Mo., Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, Jerome Fink, Burton A. Schwalb, Dept. of Justice, Washington, D. C., for defendant.

JOHN W. OLIVER, District Judge.

This action for a refund of income taxes paid was instituted pursuant to Section 1346(a) (1) of Title 28 United States Code. Full cooperative utilization of pretrial procedures enabled the parties to stipulate all the relevant facts. We state and paraphrase particular facts from that stipulation in order to place the questions for decision and the contentions of the parties in perspective. We, of course, find all the facts as stipulated...

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