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CAPLIS v. HELVERING

No. 6986.

4 F.Supp. 181 (1933)

CAPLIS v. HELVERING, Commissioner of Internal Revenue, et al.

District Court, E. D. New York.

June 28, 1933.

Attorney(s) appearing for the Case

Abraham H. Goodman, of New York City (Percival E. Jackson, of New York City, of counsel), for complainant.

Howard W. Ameli, U. S. Atty., of Brooklyn, N. Y. (Albert D. Smith, Asst. U. S. Atty., and Frederick K. Slanker, Sp. Atty., Bureau of Internal Revenue, both of Brooklyn, N. Y., and George R. Sherriff, Sp. Atty., Bureau of Internal Revenue, of Mamaroneck, N. Y., of counsel), for defendants.

GALSTON, District Judge.

Two motions are presented which will be disposed of in this opinion.

The complainant moves for a preliminary injunction to restrain the defendants from serving upon the plaintiff any process in connection with the investigation of an income tax liability of one John M. Phillips, deceased, and from taking testimony of the complainant with respect to the property or assets of the late John...

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