WILLIAMS v. McGOWAN

No. 1528.

70 F.Supp. 31 (1947)

WILLIAMS et al. v. McGOWAN, Collector of Internal Revenue.

District Court, W. D. New York.

January 2, 1947.


Attorney(s) appearing for the Case

Mandeville, Buck, Teeter & Harpending of Elmira, N. Y., for plaintiff.

George L. Grobe, U. S. Atty., of Buffalo, N. Y. (R. N. Kirchgraber, First Asst. U. S. Atty., of Buffalo, N. Y., of counsel), for defendant.


KNIGHT, District Judge.

Aaron F. Williams, the original plaintiff, filed his 1940 U.S. Individual Income and Defense Tax Return showing a net income of $9,796.92 and paid a tax of $619.10. The Commissioner then found that the net income was $22,331.28 and the correct income tax liability was $3,734.40. Crediting the $619.10 already paid, left a deficiency of $3,115.30, which this plaintiff paid to defendant on December 7, 1942, with $322.95 interest.

Plaintiff...

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