ERICKSON v. UNITED STATES

Civ. A. No. P-2261.

185 F.Supp. 938 (1960)

Oscar F. ERICKSON and Aminta K. Erickson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Illinois, N. D.

August 12, 1960.


Attorney(s) appearing for the Case

Robert H. Miller, Davis, Morgan & Witherell, Peoria, Ill., for plaintiff.

Harlington Wood, Jr., U. S. Atty., Springfield, Ill., William F. Kolbe, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant.


MERCER, Chief Judge.

This is a suit by Oscar F. Erickson, hereinafter referred to as plaintiff or taxpayer against the United States of America, for a refund of a $28,503.84 alleged overpayment of income tax for the taxable year 1955.1

The evidentiary facts of the controversy are largely stipulated. The following summary of the stipulation is to be considered as a part of the court's findings of fact, in conjunction with the express...

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