Court of Appeals for the Seventh Circuit March 20, 1969, 17141 (Howard M. Iber v. United States)

HASTINGS, Senior Circuit Judge.

Howard M. Iber (taxpayer) brought this action against United States of America. He sought refund of federal income taxes in the amount of $11,521.-19, and interest, paid by him during the calendar years 1962, 1963 and 1964. The facts were not in dispute and were largely stipulated. There was a bench trial.