BUHL v. KAVANAGH

No. 8800.

118 F.2d 315 (1941)

BUHL v. KAVANAGH, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

March 14, 1941.


Attorney(s) appearing for the Case

Rollin Browne, of New York City, and John M. Hudson, of Detroit, Mich. (William D. Mitchell and Mitchell, Taylor, Capron & Marsh, all of New York City, and Bulkley, Ledyard, Dickinson & Wright, of Detroit, Mich., on the brief), for appellant.

Harry Marselli, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Edward First, Sp. Assts. to Atty. Gen., and John C. Lehr, of Detroit, Mich., on the brief), for appellee.

Before HICKS, HAMILTON, and MARTIN, Circuit Judges.


HAMILTON, Circuit Judge.

Appellant, Lydia Mendelssohn Buhl, appeals from a judgment dismissing her petition against appellee, Giles Kavanagh, Collector of Internal Revenue, for refund of income taxes which she claims to have overpaid for the calendar years 1931 to and including 1935, in the aggregate sum of $78,673.93.

The applicable statutes are Revenue Act of 1928, ch. 852, 45 Stat. 791, Sec. 166, 26 U.S.C.A. Int.Rev.Acts, page 407, which provides that where...

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