ROSEN v. UNITED STATES

Civ. A. No. 17865.

185 F.Supp. 805 (1960)

Harry ROSEN and Rose Rosen, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Pennsylvania.

March 25, 1960.


Attorney(s) appearing for the Case

Sidney Hoffman and Jerome C. Bachrach, Pittsburgh, Pa., for plaintiffs.

Hubert I. Teitelbaum, U. S. Atty., Pittsburgh, Pa., for the United States.


GOURLEY, Chief Judge.

This is a non-jury trial arising out of a claim to recover federal income taxes plus interest which is alleged by plaintiffs to be erroneously and illegally assessed and collected, 28 U.S.C.A. § 1346 (a) (1). Since counsel for the parties formally stipulated to all the facts no testimony was presented.

The following question is the sole matter for determination:

Whether the excess over cost of the proceeds received from the...

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