ELLIOTT v. UNITED STATES

Civ. No. 10175.

250 F.Supp. 322 (1965)

Catherine W. ELLIOTT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. New York.

December 15, 1965.


Attorney(s) appearing for the Case

Frederick M. Hunt, Dundee, N. Y., for plaintiff.

John T. Curtin, U. S. Atty. (John Mulano, Attorney, Department of Justice, Washington, D. C., of counsel), for defendant.


HENDERSON, District Judge.

On her 1960 income tax return the plaintiff claimed a business loss incurred in her avocation as a harpist. After field audit, by notice dated October 18, 1962 her claim was disallowed. Plaintiff then exhausted her administrative remedies without success, paid the deficiency, and commenced this suit for a refund. Although these cases often affect rights involved in the years intervening before trial and in the future, in this case it appears...

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