PAGE v. McLAUGHLIN

No. 16580.

7 F.Supp. 75 (1933)

PAGE v. McLAUGHLIN, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

October 11, 1933.


Attorney(s) appearing for the Case

Albert Branson Maris and Thomas Raeburn White (of White, Schnader, Maris & Clapp), both of Philadelphia, Pa., for plaintiff.

Thomas J. Curtin, Asst. U. S. Atty., and Charles D. McAvoy, U. S. Atty., both of Philadelphia, Pa., and L. H. Baylies, Gen. Counsel's Office, and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., for defendant.


KIRKPATRICK, District Judge.

This is a suit to recover $9,987.33, with interest, paid by the plaintiff as a deficiency income tax assessed, at the corporation rate, against the "Page Family Trust, Howard W. Page, Trustee," for the calendar year 1928. The assessment was made by the Commissioner of Internal Revenue upon the theory that the Page Family Trust was an association within the meaning of section 701 of the Revenue Act of 1928 (26 USCA § 2701). If so,...

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