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MOSES v. UNITED STATES

No. 22.

61 F.2d 791 (1932)

MOSES et al. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

November 14, 1932.

Attorney(s) appearing for the Case

Daniel Austin Shirk, of New York City (Lowndes C. Connally and Maurice Kay, both of Washington, D. C., of counsel), for appellants.

Howard W. Ameli, U. S. Atty., of Brooklyn, N. Y. (Herbert H. Kellogg and Albert D. Smith, Asst. U. S. Attys., both of Brooklyn, N. Y., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Ralph E. Smith and D. Louis Bergeron, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

SWAN, Circuit Judge.

In June, 1917, Benjamin Adriance paid some $82,000 as his income tax assessment for the year 1916. Subsequent to his death, the plaintiffs, as his executors, filed amended returns for the years 1915 and 1916, and, asserting an underassessment for the former year and an overassessment for the latter, claimed a refund of some $28,000 of the taxes paid for 1916. Upon an audit of these documents and the taxpayer's books, the Commissioner determined...

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