BARBER v. EDWARDS

Civ. A. No. 1152.

130 F.Supp. 83 (1955)

Leo T. BARBER, Plaintiff, v. W. Sam EDWARDS, Adm'r, estate of Marion H. Allen, deceased, former Collector of Internal Revenue, Defendant.

United States District Court, M. D. Georgia, Macon Division.

April 4, 1955.


Attorney(s) appearing for the Case

Moore, Gibson, DeLoache & Gardner, Moultrie, Ga., R. Lamar Moore and Waldo DeLoache, Moultrie, Ga., of counsel, for plaintiff.

Frank O. Evans, U. S. Atty., Macon, Ga., Andrew D. Sharpe and David A. Wilson, Jr., Sp. Assts. to the Atty. Gen., for defendant.


DAVIS, Chief Judge.

Plaintiff, Leo T. Barber, filed suit to recover $1,164.80 overpaid income taxes for the calendar year 1945. The claim is based upon an error having been made in reporting certain partnership income. The answer of defendant admitted plaintiff's allegation in this respect, but denied that he was entitled to the refund claimed, or to any refund, seeking set-off on two grounds:

(1) That plaintiff understated his income on his 1945 tax return...

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