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WOLFE v. MCCAUGHN

DISTRICT COURT, E.D. PENNSYLVANIA


July 28, 1933

WOLFE
v.
McCAUGHN, Commissioner of Internal Revenue

This is a suit in assumpsit brought by the plaintiff, O. Howard Wolfe, against the defendant, Blakely D. McCaughn, Commissioner of Internal Revenue, to recover the sum of $66.26, representing additional assessment of income tax against the plaintiff upon his income for 1918, paid by the plaintiff, under protest, on May 14, 1923.

The case was tried by the court without a jury and from the records, stipulations of the parties, and the evidence taken, the court has found the facts and arrived at the conclusions of law presented to the court by the plaintiff which are now for the purpose of this opinion made the findings of fact and conclusions of law of the court and are filed herewith as the findings of fact and conclusions of law of the court. The facts in the case of Upham v. Commissioner of Internal Revenue, 16 B.T.A. 950 (1929) appear to be substantially like the facts of the case in hand and appear to rule the questions involved in the presect case in favor of the plaintiff.

From the aforesaid findings of fact and conclusions of law, the court finds the verdict in favor of the plaintiff, O. Howard Wolfe, and against the defendant, Blakely D. McCaughn, Commissioner of Internal Revenue, for the sum of $66.22, with interest thereon from May 14, 1923, and the clerk is directed to enter judgment in favor of the plaintiff and against the defendant for the sum of $66.22, together with interest thereon from May 14, 1923.

ALBERT W. JOHNSON

 United States District Judge,

 Specially Presiding.

19330728

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