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LYETH v. HOEY

No. 142.

112 F.2d 4 (1940)

LYETH v. HOEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 18, 1940.

Attorney(s) appearing for the Case

John T. Cahill, U. S. Atty., of New York City (George B. Schoonmaker, Asst. U. S. Atty., of New York City, of counsel), for defendant-appellant.

Maclay, Lyeth & Williams, of New York City (J. M. Richardson Lyeth, Allin H. Pierce, and Donald M. Harris, all of New York City, of counsel), for plaintiff-appellee.

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

AUGUSTUS N. HAND, Circuit Judge.

This action was brought to recover an overpayment of income taxes for the year 1933 and interest, amounting to $65,030.87, out of which the defendant seeks recoupment of an estate tax deficiency of $54,976.47, recovery of which is barred by the statute of limitations.

An income tax deficiency for the year 1933 was assessed against the plaintiff and the tax was paid to the Collector. The assessment was illegal because the property...

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