UNITED STATES v. HEILBRONER


22 F.Supp. 368 (1938)

UNITED STATES v. HEILBRONER.

District Court, S. D. New York.

February 15, 1938.


Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (Richard Delafield, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Maass & Davidson, of New York City (Herbert Maass, of New York City, of counsel), for defendant.


MANDELBAUM, District Judge.

This is an action to recover the sum of $4,548.38. The theory of the action is that the Commissioner of Internal Revenue erroneously refunded the aforesaid sum to the defendant on account of her 1931 income tax liability.

The pertinent facts, about which there appears to be no dispute, are as follows: In 1931 the defendant received the sum of $19,109 as income from seven policies of insurance on the life of her deceased husband...

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