WALLACE v. UNITED STATES

No. 219.

142 F.2d 240 (1944)

WALLACE v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

February 17, 1944.


Attorney(s) appearing for the Case

William B. Mahoney, of Buffalo, N. Y., for plaintiff-respondent.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Paul R. Russell, Sp. Assts. to the Atty. Gen. (George L. Grobe, U. S. Atty., and R. Norman Kirchgraber, Asst. U. S. Atty., both of Buffalo, N. Y., of counsel), for defendant-appellant.

Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.


In 1933 the plaintiff, Wallace, a citizen of the United States, brought this suit in the District Court to recover $4,419.35 which he alleged had been paid by him to the United States under duress, pursuant to an illegal overassessment of income tax for the year 1929.

His counsel noticed the case for trial from 1934 to November 1937. On the call of the trial calendar on November 9, 1937, his counsel did not appear, and the...

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