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HOOKER v. HOEY

27 F.Supp. 489 (1939)

HOOKER v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

January 24, 1939.

Attorney(s) appearing for the Case

Thomas Kiernan and Holt S. McKinney, both of New York City, for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Dolores C. Faconti, Asst. U. S. Atty., of New York City, of counsel), for defendant.

PATTERSON, District Judge.

The action is one to recover an alleged overpayment of income tax for the year 1933. The plaintiff's grievance, as stated in his complaint, is that he received in 1933 the sum of $11,250 as an annuity, that the aggregate consideration paid for the annuity had not yet been received by him, that consequently the item did not constitute taxable income under the Revenue Act of 1932. The collector moves for summary judgment under Rule 56, 28...

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