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UNITED STATES v. BEHRENS

No. 69, Docket 23692.

230 F.2d 504 (1956)

UNITED STATES of America, Appellee, v. Ella Swaab BEHRENS, individually, and as Executrix of Leo F. Behrens, Appellant.

United States Court of Appeals Second Circuit.

Decided February 15, 1956.

Attorney(s) appearing for the Case

Henry L. Kanter, New York City, for appellant.

Kenneth E. Levin, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., Leonard P. Moore, U. S. Atty., Brooklyn, N. Y., with him on the brief), for appellee.

Before HAND, FRANK and MEDINA, Circuit Judges.

HAND, Circuit Judge.

This is an appeal from a summary judgment for the plaintiff on stipulated facts in an action against the defendant by the United States to recover income taxes, assessed against her deceased husband, Behrens, for the years 1944, 1945. The Commissioner properly assessed against Behrens the income taxes here in suit: that for 1944, in February 1948; and that for 1945, in August of the same year; and before Behrens's death on March 22, 1949, he served...

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