KNAPP v. HOEY


24 F.Supp. 39 (1938)

KNAPP v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

June 6, 1938.


Attorney(s) appearing for the Case

White & Case, of New York City (Russell D. Merrill and Josiah Willard, both of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Robert L. Werner, Asst. U. S. Atty., of New York City, of counsel), for defendant.


PATTERSON, District Judge.

The action is at law to recover income taxes paid for the years 1931 and 1932. There are two counts, the first for the 1931 tax and the second for the 1932 tax. The collector moved to dismiss the amended complaint as insufficient on its face. There is only one question, whether the government had the right to treat income from a trust created by the plaintiff as the plaintiff's own income. Under...

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