SMITH v. MANNING

Civ. Nos. 9055, 9056.

91 F.Supp. 812 (1950)

SMITH v. MANNING, Collector of Internal Revenue (two cases).

United States District Court D. New Jersey.

July 17, 1950.


Attorney(s) appearing for the Case

Crummy & Consodine, Andrew B. Crummy, John K. Bangs, all of Newark, N. J., for plaintiffs.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, and Lyle M. Turner, Sp. Assts. to Atty. Gen., Alfred E. Modarelli, U. S. Atty., and Edward V. Ryan, Asst. U. S. Atty., both of Newark, N. J., for defendant.


MADDEN, District Judge.

These actions arise from the same factual background and present exactly the same question of law. For convenience the Court will consider them as though consolidated. The statutory conditions precedent to bringing the action have all been complied with and the sole issue is whether or not plaintiffs should prevail upon the merits.

Briefly, the facts are as follows. Plaintiff sisters were employed by their father during the years in...

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