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KNAPP v. HOEY

No. 234.

104 F.2d 99 (1939)

KNAPP v. HOEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

May 22, 1939.

Attorney(s) appearing for the Case

Lamar Hardy and Gregory F. Noonan, U. S. Attys., both of New York City (Robert L. Werner, Asst. U. S. Atty., of New York City, of counsel), for appellant.

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

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

AUGUSTUS N. HAND, Circuit Judge.

The plaintiff sued the Collector to recover overpayments of income taxes for the years 1931 and 1932 and set up separate causes of action for each year. The defendant moved to dismiss the complaint as insufficient on its face, and Judge Patterson denied the motion. Thereafter, upon failure of the collector to answer and notice on his part that he elected to stand on his motion to dismiss,...

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