DEL MARCELLE v. KUHL

Civ. A. No. 4385.

80 F.Supp. 616 (1948)

DEL MARCELLE et al. v. KUHL, Collector of Internal Revenue.

United States District Court E. D. Wisconsin.

June 10, 1948.


Attorney(s) appearing for the Case

L. O. Warne and Martin, Clifford, Dilweg & Warne, all of Green Bay, for plaintiffs.

Timothy Cronin, U.S. Atty., and E. J. Koelzer, Asst. U.S. Atty., both of Milwaukee, Wis. and M. P. Wolk, Sp. Asst. to the Atty. Gen., for defendant.


DUFFY, District Judge.

The plaintiffs (hereinafter called "taxpayers") seek to recover income taxes alleged to have been overpaid by them for the following years in the amounts stated:

      1943                $517.62
      1944                 372.92
      1945                 281.00

During the years involved the taxpayers operated the Fort Howard Hotel, Green Bay, Wisconsin. In conjunction with the hotel they also operated a tavern on...

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