Richardson v. United States
Opinion
Opinion
Hauk, J.
AMENDED FINDINGS OF FACT AND CONCLUSIONS OF LAW
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 of $23,304.04 shown thereon. The income tax return was timely filed. The income tax return was prepared according to the cash receipts and disbursements method of accounting.
4. A Claim for Refund was filed by the taxpayers on January 4, 1972 seeking a refund of the $23,304.04 previously paid with respect to fiscal year ended August 31, 1969. The Claim for Refund was disallowed by the Internal Revenue Service on April 19,1973.
5. Darwin L. Richardson (hereinafter called taxpayer by virtue of the fact that his wife was joined' as a party plaintiff because of their filing a joint income tax return) is a medical doctor who practiced medicine in the State of Kansas until 1950, at which time he moved to De Leon, Texas where he practiced medicine until February, 1965.