Woodmansee
United States v. Woodmansee
Opinion
Opinion
Renfrew, J.
MEMORANDUM OF OPINION AND ORDER
This is a civil action brought by the United States of America pursuant to Section 7405, Int.Rev.Code of 1954, to recover erroneous refunds of income taxes paid to W. Keith and Teresa Woodmansee (“taxpayers”). Federal jurisdiction over the subject matter arises under 28 U.S.C. §§ 1340 , 1345. Taxpayers filed a motion to dismiss the complaint for failure to state a claim entitling the Government to relief. Subsequently plaintiff filed a motion for summary judgment. Pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, the Court has treated taxpayers’ motion as one for summary judgment.
Defendant W. Keith Woodman-see (“Woodmansee”) was a flight engineer for Pan American Airlines whose duties resulted in service on Pan American’s foreign air routes. With the exception of a period from late 1960 until early 1964, Woodmansee resided in and was based in the United States. During the 1961-1963 period he resided abroad and claims he flew as a. flight engineer entirely within German air space. During 1961, 1962 and 1963 he paid German income taxes on his wages and apparently was exempted from United States income taxes.