PHELPS v. UNITED STATES

No. 393.

105 F.2d 904 (1939)

PHELPS v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

June 30, 1939.


Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D.C., for plaintiff.

James E. Murphy, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and Louis Y. Gaberman, Asst. U. S. Atty., both of Hartford, Conn., on the brief), for the United States.

Before SWAN, AUGUSTUS N. HAND, and CLARK, Circuit Judges.


CLARK, Circuit Judge.

This is an appeal by the plaintiff from a judgment of the District Court denying his claim for a recovery of an aliquot portion of deficiency interest on income taxes paid in the year 1928. The court held against recovery, on the ground that the payment had been made pursuant to a valid agreement of compromise of tax liability. Plaintiff disputes this interpretation of the compromise agreement.

The plaintiff is the sole surviving partner...

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