BROWN v. UNITED STATES

Civ. No. 68-228.

345 F.Supp. 241 (1972)

Wayne E. BROWN and Mary Ruth Brown, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Ohio, E. D.

June 8, 1972.


Attorney(s) appearing for the Case

H. Thompson Nicholas, Cincinnati, Ohio, Bruce W. Powell, Columbus, Ohio, for plaintiffs.

Thomas R. Jones, Tax Division, Dept. of Justice, Washington, D. C., William W. Milligan, U. S. Atty., Columbus, Ohio, for defendants.


FINDINGS OF FACT, OPINION AND CONCLUSIONS OF LAW

CARL B. RUBIN, District Judge.

I

FINDINGS OF FACT

(1) Plaintiffs Wayne E. Brown and Mary Ruth Brown, husband and wife, filed a joint tax return for the year 1964. A deficiency in the sum of $10,216.43 was assessed against them for the year 1964 by the Internal Revenue Service and the deficiency was subsequently paid. A timely claim for refund of the deficiency assessed and paid was filed...

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