CLEVELAND v. UNITED STATES

Civ. A. No. 54-602.

134 F.Supp. 363 (1955)

Beulah I. CLEVELAND and William Templeton Cleveland and Foster Barker Cleveland, as executors under the will of Frank E. Cleveland v. UNITED STATES of America.

United States District Court D. Massachusetts.

September 20, 1955.


Attorney(s) appearing for the Case

Edward C. Park, Boston, Mass., for plaintiffs.

Frederick G. Rita, Washington, D. C., for defendant.


ALDRICH, District Judge.

This is an action to recover a deficiency payment of income tax for the year 1950 brought by the widow and the executors of the late Frank E. Cleveland, hereinafter called taxpayer. The case came up on plaintiffs' motion for summary judgment. At the hearing all the facts were agreed, and the defendant contended that the only issue was a question of interpretation of whether taxpayer had terminated, or merely modified, his membership in a certain...

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