Harry Jones v. United States of America, Carrie A. Jones v. United States

Appellants, husband and wife, are wheat farmers in eastern Washington. They brought these suits in the district court to recover overpayments of income taxes for the calendar year 1946. The suits involve identical facts and were by common consent consolidated for trial. The appeals are from a judgment denying recovery.

While proof on both sides was made by affidavits, the facts are in effect stipulated. In January of 1947 appellants delivered to one Harrison, a public accountant, their records of income and expenses during the calendar year 1946 for the purpose of having Harrison draw their Federal income tax returns and compute their liability. Following completion of the accountant’s labors appellants on or about January 13, 1947, each received and signed his or her separate return and mailed the same in a single envelope to the Internal Revenue Collector at Tacoma, Washington, with a check in the sum of $3,195.58 for the payment of their total combined liability as computed by the accountant. These returns and the check were received by the Collector and the income taxes of appellants thereby paid.

A day or two after January 13 the husband noted an error revealed by car bon…