DURBIN v. BIRMINGHAM

Civ. No. 919.

92 F.Supp. 938 (1950)

DURBIN v. BIRMINGHAM, Collector of Internal Revenue.

United States District Court S. D. Iowa, Central Division.

September 14, 1950.


Attorney(s) appearing for the Case

George D. Sullivan, Des Moines, Iowa, for plaintiff.

Wm. R. Hart, U. S. Atty., Iowa City, Iowa, Theron Lamar Caudle, Asst. Atty. Gen. and Andrew D. Sharpe, George R. Parsons and Ruppert Bingham, Sp. Assts. to Atty. Gen., for E. H. Birmingham, Collector.


SWITZER, District Judge.

Plaintiff in her capacity as executrix of the estate of her husband, Fred Durbin, seeks here to recover income taxes paid by her husband for the tax years 1943, 1944 and 1945, in the total amount of $620.37, on the ground that the Collector failed to allow proper deductions to the taxpayer for a loss occurring in 1942 resulting from the sale of decedent's farm land in Colorado by the County for unpaid taxes thereon.

The cause was heard...

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