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SHAW & TRUESDELL CO. v. UNITED STATES

No. 5406.

1 F.Supp. 834 (1932)

SHAW & TRUESDELL CO. v. UNITED STATES.

District Court, E. D. New York.

November 21, 1932.

Attorney(s) appearing for the Case

Donald Horne, of New York City, for plaintiff.

Howard W. Ameli, U. S. Atty., of Brooklyn, N. Y. (A. D. Smith, Asst. U. S. Atty., of Brooklyn, N. Y., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Elmer T. Kemper, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for the United States.

GALSTON, District Judge.

This suit is brought pursuant to title 28, U. S. Code, § 41 (20), 28 USCA § 41 (20), Judicial Code, § 24 (20), as amended.

The plaintiff, a taxpayer, seeks to have an offer of compromise in the amount of $13,803.21, which was submitted on or about May 28, 1926, and duly accepted by the Commissioner of Internal Revenue, set aside, as made under duress, and therefore illegal and void; to recover the said sum of $13,803...

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