UNITED STATES DISTRICT COURT, WESTERN DISTRICT OF PENNSYLVANIA
January 25, 1952
The opinion of the court was delivered by: FOLLMER
This is an action for the recovery of $ 2,787.38, representing a portion of the income taxes paid by the plaintiff (hereinafter referred to as the taxpayer) for the year 1946, with interest thereon. The case was tried to the Court and without a jury; and the Court, having heard and considered the evidence, finds the facts specially and separately states conclusions of law thereon as follows:
Findings of Fact.
1. The plaintiff-taxpayer, Ralph B. McCord, is a resident of North East Township, Erie County, Pennsylvania.
2. On March 15, 1947, the taxpayer filed an income tax return for 1946 on Form 1040, with the Collector of Internal Revenue at Pittsburgh, Pennsylvania. showing a net income of $ 20,210.79 and tax of $ 6,247.88, all of which was paid.
3. On the said return, under the heading 'List your own name. If married and your wife (or husband) had no income, or if this is a joint return of husband and wife, list name of your wife (or husband).', the taxpayer listed his own name and the name of his wife, Elizabeth McCord. To the question 'Is your wife (or husband) making a separate return for 1946?' the taxpayer answered 'No.' The return was signed only by the taxpayer.
4. In a schedule attached to the return, under the heading 'Schedule C- Profit or Loss from Business', there was shown, inter alia, the following items:
Sale of Real Estate
Sale of 21 Lots $ 12,300.00
Cost of lots 3,932.65
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