WEBER, District Judge.
Findings of Fact
1. These two consolidated actions are suits for the recovery of overpayment of individual Federal Income Taxes for the year 1960.
2. Plaintiffs are John F. Kappel and his wife, and William J. Kappel and his wife, each married couple having filed joint United States Income Tax returns for the calendar year 1960, on or before April 15, 1961. The operative facts concern only the husband plaintiffs. References to Plaintiffs hereinafter will refer only to husband plaintiffs.
3. Each of plaintiffs' 1960 income tax returns reported an overpayment of tax beyond the amount due as follows:
John F. Kappel and wife $120,334.18
William J. Kappel and wife 261,990.87
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