HEFFERNAN v. ALEXANDER

No. 3896.

48 F.2d 855 (1931)

HEFFERNAN v. ALEXANDER, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

February 23, 1931.


Attorney(s) appearing for the Case

Douglas, Armitage & McCann, of New York City, and Paul E. Bradley, of Joplin, Mo. (Harry W. Blair, of Joplin, Mo., of counsel), for plaintiff.

Roy St. Lewis, U. S. Dist. Atty., and Fred A. Wagoner, Asst. U. S. Dist. Atty., both of Oklahoma City, Okla., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


VAUGHT, District Judge.

The plaintiff brings this action against the defendant for the recovery of a certain sum allowed by the Commissioner of Internal Revenue as refund on taxes paid for the year 1917. It appears from the stipulation of facts filed herein that the plaintiff, John B. Heffernan, was a British subject and living in the province of Quebec, Canada; that during the year 1917, the plaintiff and one O. L. Henault, also a British subject, were copartners...

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