SUISMAN & BLUMENTHAL v. EATON

No. 3554.

4 F.Supp. 763 (1933)

SUISMAN & BLUMENTHAL, INC., v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

August 23, 1933.


Attorney(s) appearing for the Case

Henry M. Gretsch, of New York City (Louis E. Spiegler, of Washington, D. C., of counsel), for plaintiff.

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and S. E. Blackham, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


HINCKS, District Judge.

This is an action at law brought to recover the sum of $234.23, collected, it is claimed, illegally, on account of an excess profits tax liability for 1917.

The case has been submitted to the court upon an agreed statement of facts, from which the following appear:

Suisman & Blumenthal on August 31, 1917, was a partnership which will hereinafter be referred to as the "partnership." On said date the partnership was dissolved...

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