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ENGLAND v. UNITED STATES

Civ. No. 3220.

226 F.Supp. 762 (1964)

Kenneth D. ENGLAND and Connie J. England, Plaintiffs, v. UNITED STATES of America, Defendant.

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

February 27, 1964.

Attorney(s) appearing for the Case

Gillespie, Burke & Gillespie, Springfield, Ill., for plaintiff.

Edward R. Phelps, U. S. Atty., Springfield, Ill., Leonard M. Goldberg, Dept. of Justice, Washington, D. C., for defendant.

POOS, District Judge.

This is an action for a refund of federal income taxes for the year 1960 in the amount of $103.00 plus interest, pursuant to Title 28, Section 1346(a) (1) of the United States Code, and Section 7422 of the Internal Revenue Code of 1954. The Plaintiff taxpayer was permanently transferred by his employer from Kansas City, Missouri to Springfield, Illinois and preceded his family by six weeks, during which time he incurred certain living expenses...

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