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KAPPEL v. UNITED STATES

UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA


January 9, 1974

John F. Kappel and Edna I. Kappel, Plaintiffs,
v.
United States of America, Defendant. Sarah Kappel Courtley and William D. Kappel, Co-Executors of the Estate of William J. Kappel, Deceased and Sarah Kappel Courtley, Plaintiffs, v. United States of America, Defendant

Weber, District Judge.

The opinion of the court was delivered by: WEBER

Findings of Jurisdictional Facts

WEBER, District Judge:

 1. These six consolidated actions are suits for the recovery of overpayment of individual Federal Income Taxes for the years 1954, 1955, 1957 and 1958.

 2. Plaintiffs John F. Kappel and Edna I. Kappel resided in Wexford, Pennsylvania; Plaintiffs Sarah Kappel and William D. Kappel resided in Ben Avon Heights, Pennsylvania, at the time the complaints were filed.

 Plaintiff William J. Kappel died January 20, 1967, and Sarah M. Kappel and William D. Kappel were named and duly qualified as co-executors of his estate. Following the death of William J. Kappel, Sarah M. Kappel remarried one Clarence Courtley. Plaintiffs Edna I. and Sarah M. Kappel were plaintiffs to these actions only by virtue of having filed joint federal income tax returns with their husbands for each of the years in suit. Reference to plaintiffs hereinafter will refer only to husband plaintiffs. 3. John F. Kappel filed timely federal income tax returns, on the cash receipts and disbursement method of accounting, with the District Director of Internal Revenue at Pittsburgh, Pennsylvania, showing taxable income as follows: 1954 $96,998.12 1957 76,656.04 1958 97,783.28

19740109

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