CALVIN v. UNITED STATES

Civ. A. No. 8513.

235 F.Supp. 594 (1964)

Asa E. CALVIN and Lois Calvin, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Colorado.

November 19, 1964.


Attorney(s) appearing for the Case

Kenneth L. Smith, Denver, Colo., for plaintiffs.

Lawrence M. Henry, U. S. Atty., for the District of Colorado, Denver, Colo., C. Guy Tadlock, Acting Asst. Atty. Gen., C. Moxley Featherston, Jerome Fink and Burton A. Schwalb, Dept. of Justice, Washington, D. C., for defendant.


DOYLE, District Judge.

The plaintiff Asa E. Calvin, seeks a refund of federal income taxes paid by him during the calendar year 1959. The matter is before the Court on stipulated facts, from which stipulation it appears that Asa E. Calvin married Lois Wood Calvin in December, 1959. The plaintiff Lois Calvin, had been in business (prior to her marriage) during the years 1954 through 1958. From 1954 through 1957 she sustained net operating losses in her business as...

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