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COLT v. DUGGAN

25 F.Supp. 268 (1938)

COLT et al. v. DUGGAN et al.

District Court, S. D. New York.

September 16, 1938.

Attorney(s) appearing for the Case

Sullivan & Cromwell, of New York City (Norris Darrell and John F. Dooling, Jr., both of New York City, of counsel), for plaintiffs.

Lamar Hardy, U. S. Atty., of New York City (John W. Burke, Jr., Asst. U. S. Atty., of New York City, of counsel), for defendants.

MANDELBAUM, District Judge.

The complaint consists of two causes of action. The first seeks a refund of income taxes paid by the plaintiffs as trustee under the last will and testament of Richmond Talbot in the amount of $19,438.96 for the fiscal year ended April 30th, 1933. The second seeks the refund of similar income taxes paid for the fiscal year ended April 30th, 1934, in the amount of $139,650.58.

Both alleged causes of action are predicated upon the...

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