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LYMAN v. UNITED STATES

Nos. 6787, 6847, 6914-6916.

22 F.Supp. 14 (1938)

LYMAN v. UNITED STATES.

District Court, D. Massachusetts.

January 28, 1938.

Attorney(s) appearing for the Case

Claude R. Branch, Charles Ryan, and Harvey H. Bundy (of Choate, Hall & Stewart), all of Boston, Mass., for plaintiffs.

Francis J. W. Ford, U. S. Atty., Arthur L. Murray, Sp. Asst. to U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., all of Boston, Mass., (James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe and Lester L. Gibson, Sp. Asst. to Atty. Gen., on the brief), for the United States.

SWEENEY, District Judge.

These five actions of law, brought either by a taxpayer or a representative of a taxpayer's estate, seek to recover from the United States moneys erroneously assessed and collected as income taxes, and alleged by the plaintiffs to be illegally detained by the United States. Since the five cases differ only as to the amounts sought to be recovered, and as to all facts are identical, this opinion will treat them as one, and will leave it to...

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