BOYNTON v. PEDRICK

No. 12, Docket 23495.

228 F.2d 745 (1955)

Philip F. BOYNTON, Plaintiff-Appellant, v. Rea Forhan PEDRICK, as Administratrix of the estate of William J. Pedrick, deceased, late Federal Collector of Internal Revenue in and for the Second New York Division, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided December 7, 1955.


Attorney(s) appearing for the Case

Gray & Wythe, New York City (Horace M. Gray, New York City, of counsel), for appellant.

J. Edward Lumbard, U. S. Atty., for the Southern District of New York, New York City (Thomas C. Burke, New York City, of counsel), George M. Vetter, Jr., New York City, for appellee.

Before FRANK, HINCKS and WATERMAN, Circuit Judges.


PER CURIAM.

This is a suit by taxpayer to recover from the estate of a Collector of Internal Revenue taxes paid by plaintiff, under protest, for deficiencies of income tax for the calendar years 1943 and 1944, together with interest and penalties assessed.

The judge told the jury that "as a matter of law the regulations were properly applied by the Commissioner when he assessed the taxes"; that the only question for the jury was whether the Commissioner was...

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