HANCHETT v. SHAUGHNESSY

No. 4990.

126 F.Supp. 769 (1954)

James H. HANCHETT, Plaintiff, v. Frank J. SHAUGHNESSY, District Director of Internal Revenue, Defendant.

United States District Court, N. D. New York.

Submitted June 26, 1954.

Decided July 26, 1954.


Attorney(s) appearing for the Case

William P. Christy, Jr., Syracuse, N. Y., for plaintiff.

Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, James Q. Riordan, Sp. Assts. to Atty. Gen., of counsel, for defendant.


BRENNAN, Chief Judge.

This motion raises primarily the question as to the right of the plaintiff to maintain this action to recover an alleged overpayment of his income tax for the year 1947. The claim represents a part of a deficiency assessment made against the plaintiff on account of a single item of loss claimed by plaintiff in his 1947 income tax return and disallowed.

The complaint alleges that the defendant is a Director of Internal Revenue for the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases