Court of Appeals for the Seventh Circuit June 1, 1959, 12535_1 (William Woods Plankinton v. United States)

CASTLE, Circuit Judge.

This is an action upon a claim for refund of income tax overpayments. William Woods Plankinton, plaintiff-appellee, recovered judgment in the District Court against the United States of America in the amount of $3,447.73 for the year 1949 and $18,041.56 for the year 1950, plus interest, subject to a set-off of $305.14. The Government appealed.