DRAKE v. UNITED STATES


191 F.Supp. 84 (1961)

Ruth Elizabeth DRAKE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

February 6, 1961.


Attorney(s) appearing for the Case

Aaron M. Diamond, New York City, for plaintiff. Leo Kuperschmid, New York City, of counsel.

S. Hazard Gillespie, Jr., U. S. Atty., New York City, for defendant. William F. Suglia, Asst. U. S. Atty., New York City, of counsel.


FREDERICK van PELT BRYAN, District Judge.

Plaintiff sues under 28 U.S.C. § 1346 to recover income taxes for the year 1945, and interest, alleged to have been erroneously assessed and collected in the amount of $5,472.03. There are cross-motions for summary judgment pursuant to Rule 56, F.R.Civ.P., 28 U.S.C.A. The facts, which are undisputed, are as follows:

On November 27, 1936 plaintiff entered into a separation agreement with her

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases