La Follette v. United States

Findings of Fact

1. Plaintiffs and each of them reside in the County of Fresno, State of California.

2. Plaintiffs filed a joint return of income for the calendar year 1951 on January 28,1952, with the then Collector of Internal Revenue of the United States at San Francisco. Said return showed taxable income in the amount of $8,285.-03. This is the correct taxable income of the plaintiffs for the calendar year 1951. Said return reflected two exemptions, one for Dwight E. LaFollette and one for Margaret L. LaFollette. This is the correct number of exemptions. By such return, plaintiffs elected to take the standard deductions.

3. There had been withheld from plaintiffs’ wages for federal income taxes for the calendar year 1951 the sum of $1,240.50. The return filed on Janu-. ary 28, 1952, showed an overpayment in the sum of $582.50. This was erroneous and resulted from a mathematical error in computing the tax due.

4. On or about March 5, 1952, plaintiffs filed an amended tax return for the calendar year 1951 with the then Collector of Internal Revenue of the United States at San Francisco. This return showed the same taxable income and the same number of exemptions as the…