PATTERSON v. ANDERSON


20 F.Supp. 799 (1937)

PATTERSON v. ANDERSON, Former Collector of Internal Revenue.

District Court, S. D. New York.

August 30, 1937.


Attorney(s) appearing for the Case

James S. Y. Ivins, of Washington, D. C., for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty. of New York City, James W. Morris, Asst. Atty. Gen. and Andrew D. Sharpe and Frank J. Ready, Sp. Assts. to Atty. Gen., of counsel), for defendant.


PATTERSON, District Judge.

The action is one at law to recover an alleged overpayment of income tax for 1919. A jury was waived.

The plaintiff filed his return for 1919 in due course, showing a tax liability of $76,352.89, which amount he paid. Later proceedings between the Commissioner and the plaintiff resulted in the finding of a deficiency of $95,115.52 by the Board of Tax Appeals, and the decision of the Board was affirmed by the Circuit Court of Appeals...

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