FELIG v. UNITED STATES

No. 43998.

38 F.Supp. 307 (1941)

FELIG v. UNITED STATES.

Court of Claims.

April 7, 1941.


Attorney(s) appearing for the Case

R. M. O'Hara, of Detroit, Mich., for plaintiff.

J. W. Hussey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief).

Before WHALEY, Chief Justice, and WHITAKER, LITTLETON, JONES, and MADDEN, Judges.


WHITAKER, Judge.

This is a suit to recover income taxes on the theory that an account stated arose from the execution of stipulations between the plaintiff and the defendant to be filed in proceedings before the Board of Tax Appeals.

For the year 1920 the Commissioner asserted against the decedent a deficiency of $5,007.65, from which he took an appeal to the Board of Tax Appeals. In that case a stipulation was filed in which it was agreed that, instead of...

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