ROGERS v. STRONG

Nos. 5425, 5432.

72 F.2d 455 (1934)

ROGERS, Collector of Internal Revenue, v. STRONG. STRONG v. ROGERS, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

August 1, 1934.


Attorney(s) appearing for the Case

Hobart & Minard, of Newark, N. J. (Montgomery B. Angell, of New York City, George S. Hobart, of Newark, N. J., Charles J. Nourse, of New York City, and Weston Vernon, Jr., of Washington, D. C., of counsel), for Strong.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and M. H. Eustace, Sp. Assts. to the Atty. Gen., Harlan Besson, U. S. Atty., of Trenton, N. J., and Isador S. Worth, Asst. U. S. Atty., of Riverside, N. J., for Collector of Internal Revenue.

Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges.


BUFFINGTON, Circuit Judge.

In the court below the plaintiff brought suit against the collector to recover back income tax illegally, as alleged, collected from her. By stipulation filed, a jury was waived and the case tried by a judge. He held that the item in dispute was income, and on that issue entered the judgment in favor of the collector, from which the plaintiff took appeal No. 5432. He also held that in assessing such income item the commissioner had valued...

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