District Court, D. Delaware October 11, 1968, Civ. A. No. 3021 (duPont v. United States)

PRELIMINARY STATEMENT, FINDINGS OF FACT AND CONCLUSIONS OF LAW FOLLOWING PARTIAL NEW TRIAL

STEEL, District Judge.

Preliminary Statement

Plaintiffs sued the Government for a refund of Federal income taxes which plaintiffs paid as a result of the dis-allowance by the Government of a deduction of $71,932.04 claimed by plaintiffs in their 1961 income tax return.