OWEN v. UNITED STATES

No. 42528.

8 F.Supp. 707 (1934)

OWEN v. UNITED STATES.

Court of Claims.

November 5, 1934.


Attorney(s) appearing for the Case

D. J. Gantt, of Atlanta, Ga., for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

This suit is brought to recover the amount of $4,494.51 income tax for the year 1925, paid on March 28, 1929, together with interest thereon. The plaintiff alleges that the Commissioner of Internal Revenue in computing the income of the Kenilworth Park Company for the year 1925 erroneously included certain promissory notes at their face value in determining the profits from the sale of certain real estate, and that he should have included in the gross...

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