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HAWKINS v. UNITED STATES

March 9, 1936

HAWKINS
v.
UNITED STATES



The opinion of the court was delivered by: SCHOONMAKER

This is a suit to recover an alleged overpayment of individual income tax for the year 1917. A jury trial was waived, and the case was heard on written stipulations of fact, plus certain oral testimony offered at the trial by the plaintiff.

It was agreed that the instant case was typical as to its issues of fact and law to those involved in five certain other cases heard at the same time, i.e., Citizens National Bank, Executor of the Estate of J. A. Baxendell, Deceased, v. United States, No. 6351 Law; Charles Butler v. United States, No. 6352 Law; Nettie Hawkins, Executrix, Estate of George L. Hawkins, deceased, v. United States, No. 6353 Law; W. W. Hawkins, Executor, Estate of James A. Hawkins, deceased, v. United States, No. 6354 Law; William Carroll, v. United States, No. 6355 Law; except as to slight differences in dates and figures, and that the decision and judgment in the instant case be followed in the five other cases.

 Accordingly, in the instant case we make and file the following findings of fact and conclusions of law.

 Findings of Fact.

 The court adopts as its findings of fact the stipulations of fact signed by the parties and filed in the case.

 Conclusions of Law.

 The plaintiff is not entitled to recover and judgment will be entered for the defendant.

 Opinion.

 Briefly stated, the facts of the case are as follows:

 March 30, 1918, plaintiff filed with the collector in this District an income tax return for the year 1917, showing tax liability of $2,751.16, which he paid June 12, 1918. In May, 1920, the Commissioner of Internal Revenue, upon audit and review of this return, found an additional tax to be due from the plaintiff of $402.98, and assessed the same against the plaintiff, who paid the same June 24, 1920. In January 1925, the Commissioner made an additional income tax assessment against the plaintiff for the year 1917 of $457.67, which the plaintiff paid on February 16, 1925.

 During the year 1917 the plaintiff was a member of the partnership known as the Fredericktown Coal & Coke Company, holding a one-sixth interest therein; and these taxes were in part based on the income of that partnership.

 March 15, 1923, plaintiff filed a general claim for refund of $2,751.16, representing 1917 income taxes paid by ...


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