GREGORY v. KELLY

No. 115.

40 F.Supp. 142 (1941)

GREGORY v. KELLY, Collector of Internal Revenue.

District Court, D. New Jersey.

July 10, 1941.


Attorney(s) appearing for the Case

George S. Silzer, of Newark, N. J., for plaintiff.

William F. Smith, U. S. Atty., of Newark, N. J., Thorn Lord, Asst. U. S. Atty., of Trenton, N. J., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Stephen J. Angland, Sp. Assts. to Atty. Gen., for defendant.


WALKER, District Judge.

This is a suit commenced by Julian A. Gregory, individually and as executor for his wife, Virginia E. Gregory, to recover a deficiency tax assessed against his wife and himself by the Commissioner of Internal Revenue. Upon the death of Julian A. Gregory, the Surrogate's Court appointed Julian A. Gregory, Jr., and Stewart E. Gregory, executors of his will and Julian A. Gregory, Jr., the substitutionary administrator with the will annexed of...

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