SIMON v. UNITED STATES

Civ. A. Nos. 12062-12064.

172 F.Supp. 953 (1959)

Ruben SIMON, Plaintiff, v. UNITED STATES of America, Defendant. Meyer SIMON, Plaintiff, v. UNITED STATES of America, Defendant. Morris SIMON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Michigan, S. D.

April 14, 1959.


Attorney(s) appearing for the Case

B. Dave Bushaw, Detroit, Mich., Arnold F. Zeleznik, Detroit, Mich., of counsel, for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Philip R. Miller, Victor A. Altman, Attys., Dept. of Justice, Washington, D. C., Fred W. Kaess, U.S. Atty., Elmer L. Pfeifle, Jr., Asst. U. S. Atty., Detroit, Mich., for defendant.


THORNTON, District Judge.

To reduce the issue here presented to its simplest terms, it may be thus stated:

Is a taxpayer entitled to a deduction on his 1944 income tax return for the excess rental monies received by him in 1943, (and reported as 1943 income) and subsequently, in 1944, repaid to the lessee, the said repayment being pursuant to an agreement providing that such repayment be made when the amount considered...

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