OPINION
POWELL, Chief Judge.
The plaintiffs, as taxpayers, sue to recover a claimed overpayment of Federal income taxes for the year 1957. A deficiency was assessed, the deficiency paid under protest and this action was brought to recover that claimed excess.
The plaintiffs have a wheat farm. It has been operated by them since about
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.