KAUFMAN v. UNITED STATES

No. 4941.

131 F.2d 854 (1942)

KAUFMAN v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

November 12, 1942.


Attorney(s) appearing for the Case

LeRoy R. Cohen, Jr., of Richmond, Va., for appellant.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Sterling Hutcheson, U. S. Atty., and John V. Cogbill, Asst. U. S. Atty., both of Richmond, Va., on the brief), for appellee.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is an action brought in October, 1940, by the appellant, Louise E. Kaufman, here referred to as the plaintiff, against the United States of America, here referred to as the defendant, in the District Court of the United States for the Eastern District of Virginia, at Richmond.

The object of the action was to recover income taxes, in the amount of $988.90 for the years 1934, 1935 and 1936, paid by the plaintiff under protest and...

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