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RICHARDSON v. UNITED STATES

Civ. No. 73-2124 AAH.

386 F.Supp. 424 (1974)

Darwin L. RICHARDSON and Wanda J. Richardson, Plaintiffs, v. UNITED STATES of America, Defendants.

United States District Court, C. D. California.

November 27, 1974.

Attorney(s) appearing for the Case

Surr & Hellyer by Thomas H. Mc-Peters, San Bernardino, Cal., for plaintiffs.

William D. Keller, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Div., Elliott H. Kajan, Asst. U. S. Atty., Los Angeles, Cal., for defendants.

AMENDED FINDINGS OF FACT AND CONCLUSIONS OF LAW

HAUK, District Judge.

FINDINGS OF FACT

1. This is an action for the refund of income taxes collected from the plaintiffs by the defendant.

2. Darwin L. and Wanda J. Richardson reside in Needles, California, within the Central District of California.

3. The taxpayers filed their income tax return for fiscal year ending August 31, 1969 on February 16, 1970 and paid on that date the tax...

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