District Court, E.D. Wisconsin December 17, 1964, 63-C-278 (Smith Hotel Enterprises, Inc. v. Nelson)

GRUBB, District Judge.

This is an action for the refund of additional taxes paid when two deductions on plaintiff’s 1959 income tax return were disallowed by the defendant. There are cross-motions for summary judgment. The parties have stipulated to the facts, and the stipulation recites that it contains all the material facts in this case.