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MONJAR v. HIGGINS

No. 70.

132 F.2d 990 (1943)

MONJAR v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 18, 1943.

Attorney(s) appearing for the Case

Frank C. Myers, of New York City (Paul F. Myers and James Craig Peacock, both of Washington, D. C., of counsel), for appellant.

Mathias F. Correa, U. S. Atty., of New York City (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The appellant brought his action against a collector of internal revenue to recover income tax payments for the years 1926 and 1927. Upon the defendant's motion the complaint was dismissed for lack of jurisdiction in so far as it concerned taxes for the year 1927. This appeal presents the correctness of that ruling and raises interesting questions under section 282 of the Revenue Act of 1926, 44 Stat. 62, 26 U. S.C.A. Int.Rev.Acts, page 214, and...

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