CONNELL v. HOPKINS

No. 4160.

43 F.2d 773 (1930)

CONNELL v. HOPKINS.

District Court, N. D. Texas, Dallas Division.

October 1, 1930.


Attorney(s) appearing for the Case

P. Walter Brown, of Fort Worth, Tex., and Harry Friedman, of Washington, D. C., for plaintiff.

N. A. Dodge, U. S. Atty., of Fort Worth, Tex., for defendant.


ATWELL, District Judge.

A jury was waived. An agreed statement of facts evidence that the taxpayer, S. B. Burnett, filed his return for the year 1918, on March 16, 1919, showing a tax due of $11,712.18. This amount was paid in installments.

Burnett died in 1922. On March 13, 1924, an additional tax of $92,498.42 was assessed against the estate for the year 1918. On March 27, 1924, a claim for abatement of said additional assessment was filed, and on March...

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