DEGENER v. ANDERSON

No. 449.

77 F.2d 859 (1935)

DEGENER et al. v. ANDERSON, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

June 10, 1935.


Attorney(s) appearing for the Case

Spencer, Ordway & Wierum, of New York City (Otto C. Wierum, John A. McManus, and Roderick B. Travis, all of New York City, of counsel), for appellants.

Martin Conboy, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, of counsel), for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


MANTON, Circuit Judge.

John F. Degener died April 15, 1924, leaving a will naming appellants executors. They sue to recover income taxes paid on profits derived from a partnership of which he was a member, C. A. Auffmordt & Co., whose fiscal year began December 1st of each year. Seven thousand six hundred and twenty-two and 18/100 dollars was paid as a tax on behalf of the decedent for his profits for the period from December 1, 1923, to April 15, 1924, which...

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