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PARSONS v. ANGLIM

No. 22151-R.

47 F.Supp. 521 (1942)

PARSONS v. ANGLIM, United States Collector of Internal Revenue for First District of California.

District Court, N. D. California, S. D.

November 16, 1942.

Attorney(s) appearing for the Case

Thomas, Beedy & Paramore, of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for defendant.

ROCHE, District Judge.

This is an action to recover income taxes in the sum of $8,093.82, with interest thereon. Briefly the facts are as follows: The plaintiff is the widow of Gay W. Parsons, whom she married in 1925. Mr. Parsons was a United States citizen but had been a resident of the Philippine Islands since before 1917 and after his marriage he and the plaintiff continued to live there until April, 1930, when they established their residence in San Francisco...

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