
    HETTIE E. KRUG v. THE UNITED STATES
    [No. 42900.
    Decided March 1, 1937]
    
      Mr. Eugene Meacham for the plaintiff.
    
      Mr. Joseph H. Sheppard, with whom was Mr. Assistant Attorney Generad Robert H. Jackson for the defendant. Messrs. Robert N. Anderson and Fred K. Dyar were on the brief.
   Wiialey, Judge,

delivered the opinion of the court:

The mere reading of the facts in this case shows beyond even a reasonable doubt that the position of the Commissioner of Internal Revenue in denying a refund to the plaintiff cannot be maintained in any court of law or equity. The arbitrary refusal to make a refund to one spouse merely because collection cannot be made of a deficiency from the other spouse is unlawful and inequitable. The recitation of the facts or the citation of authorities we feel is superfluous. A quotation from the case of U. S. ex rel Girard Trust Co. v. Helvering, 85 Fed. (2d) 230, is appropriate here:

“When the United States is properly a party in litigation in its own courts it occupies no different or better position than the humblest citizen. Over-reaching on its part should be no more condoned than if practiced by an individual. We have said as much before.”

The plaintiff is entitled to recover the amount sued for with interest according to law. It is so ordered.

Williams, Judge/ GREEN, Judge; and Booth, Chief Justice, concur.

LittletoN, Judge, dissents.  