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ERB v. UNITED STATES

26 F.Supp. 994 (1938)

ERB et al. v. UNITED STATES.

District Court, S. D. New York.

November 21, 1938.

Attorney(s) appearing for the Case

Blake & Voorhees, of New York City (Tracy S. Voorhees and Edward I. Devlin, Jr., both of New York City, of counsel), for plaintiffs.

Lamar Hardy, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty., of New York City, of counsel), for the United States.

PATTERSON, District Judge.

The suit is to recover income tax for the year 1918 alleged to have been erroneously collected.

Smathers, the deceased taxpayer, in 1918 and for years earlier and later had a one-half interest in a partnership dealing in oil leases. In his return for 1918 Smathers reported net income of $96,370.33 and paid tax on such sum. As a result of jeopardy assessment in 1925 and claim in abatement...

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