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HOLDEEN v. RATTERREE

No. 395, Docket 26912.

292 F.2d 338 (1961)

Jonathan HOLDEEN, Plaintiff-Appellant, v. Riley J. RATTERREE, as Late District Director, and Fulton D. Fields, as Late Acting Director of Internal Revenue, Defendants-Appellees.

United States Court of Appeals Second Circuit.

Decided July 13, 1961.

Attorney(s) appearing for the Case

Allan E. Rappleyea, Poughkeepsie, N. Y. (Jonathan Holdeen, plaintiff-appellant, pro se, on the brief), for plaintiff-appellant.

Arthur I. Gould, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., and Justin J. Mahoney, U. S. Atty., N.D.N.Y., Syracuse, N. Y., on the brief), for defendants-appellees.

Before CLARK and SMITH, Circuit Judges, and DAWSON, District Judge.

CLARK, Circuit Judge.

Plaintiff Jonathan Holdeen appeals from a judgment dismissing his complaint in an action to recover income taxes alleged to have been erroneously assessed for the year 1945. This court is thus called upon a second time to consider whether Mr. Holdeen is taxable on the income from certain trusts which he created during the years 1936 to 1945. See Holdeen v. Ratterree, 2 Cir., 270 F.2d 701. In making the assessment...

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