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FARRELL v. UNITED STATES

No. 421-61.

198 F.Supp. 461 (1961)

Anna FARRELL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

October 11, 1961.

Attorney(s) appearing for the Case

Harold E. Prudhon, Los Angeles, Cal., for plaintiff.

Francis C. Whelan, U. S. Atty., Robert H. Wyshak, Asst. U. S. Atty., Chief, Tax Division, Lillian W. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for defendants.

YANKWICH, District Judge.

The above entitled cause heretofore tried, argued and submitted is now decided as follows:

Upon the grounds stated in the Comment to follow, judgment will be for the defendant that the plaintiff take nothing by her action.

Costs to the Government.

Comment

In this action the plaintiff seeks to recover $9,357.76 federal estate taxes alleged to have been collected wrongfully. The question is whether the plaintiff...

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