ADIE v. CLAUSON

Civ. A. No. 652.

128 F.Supp. 284 (1955)

Helen B. ADIE, Plaintiff, v. Clinton A. CLAUSON, Collector of Internal Revenue for the District of Maine, Defendant.

United States District Court, D. Maine, S. D.

February 4, 1955.


Attorney(s) appearing for the Case

Edmund O'Callaghan, Donal O'Callaghan, Boston, Mass., for plaintiff.

A. Barr Comstock, Sp. Asst. to the Atty. Gen., Peter Mills, U. S. Atty., Farmington, Me., for defendant.


CLIFFORD, District Judge.

This is an action to recover income taxes duly assessed against and paid by Helen B. Adie, the plaintiff herein, for the calendar year 1943 in the amount of $7,105.08 with interest according to law.

The issue involved is whether or not the sum of $15,952.14 received by the plaintiff in 1943 under the will of Frances Helen Rawson is excludable from her gross income under the applicable statutes and Treasury regulations. The determination...

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