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UNITED STATES v. ELLIS

No. 81, Docket 25164.

264 F.2d 325 (1959)

UNITED STATES of America, Plaintiff-Appellee, v. Catherine H. ELLIS, Defendant Appellant.

United States Court of Appeals Second Circuit.

Decided March 9, 1959.

Attorney(s) appearing for the Case

William Scott Ellis, Asst. U. S. Atty., Southern District of New York, N. Y. (Arthur H. Christy, U. S. Atty., Southern District of New York, New York City, on the brief), for plaintiff-appellee.

Richard Wait, Boston, Mass. (Choate, Hall & Stewart, Boston, Mass., C. Dickerman Williams, Hugh S. Williamson, Wm. I. Stoddard and Maclay, Morgan & Williams, New York City, on the brief), for defendant-appellant.

Before CLARK, Chief Judge, MOORE, Circuit Judge, and GIBSON, District Judge.

MOORE, Circuit Judge.

The United States brought this action to recover from the defendant-taxpayer tax refunds claimed to have been erroneously made by the government to the taxpayer for the years 1944, 1945 and 1946. From the judgment in favor of the government (154 F.Supp. 32) taxpayer appeals. The sole issue is whether the income payments, the taxes on which the government claims were erroneously refunded, were income "in respect...

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