PENROSE v. UNITED STATES

No. 18480.

18 F.Supp. 413 (1937)

PENROSE v. UNITED STATES.

District Court, E. D. Pennsylvania.

March 3, 1937.


Attorney(s) appearing for the Case

J. Warren Brock and Edmonds, Obermayer & Rebmann, all of Philadelphia, Pa., for plaintiff.

Thomas J. Curtin, Asst. U. S. Atty., and Charles D. McAvoy, U. S. Atty., both of Philadelphia, Pa., for the United States.


MARIS, District Judge.

This is a suit under 28 U.S.C. § 41 (20), 28 U.S.C.A. § 41 (20), to recover an income tax which the plaintiff claims to have been unlawfully levied and collected from him for the year 1929. The United States has filed an affidavit of defense raising the question of law that the plaintiff's statement of claim does not state a cause of action.

The statement avers that Charles B. Penrose died February 27, 1925, leaving a will...

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