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ROBERTSON v. CORWIN

3 F.Supp. 762 (1933)

ROBERTSON v. CORWIN, Collector of United States Internal Revenue.

District Court, E. D. New York.

June 16, 1933.

Attorney(s) appearing for the Case

Raymond M. Tierney, of New York City (Stephen P. Nash and Donald D. Bartholomew, both of New York City, of counsel), for plaintiff.

Howard W. Ameli, U. S. Atty., of Brooklyn, N. Y. (Alfred D. Smith, Asst. U. S. Atty., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ralph E. Updike, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for defendant.

BYERS, District Judge.

This is an action at law to recover from the Collector of Internal Revenue of this district, $53.69, representing a tax of $47.56 with $6.13 interest said to have been improperly assessed in connection with the plaintiff's income tax return for 1928, as guardian of her minor son, Anthony N. Duke.

The return asserted as a deduction "authorized by law" (line 16) the sum of $1,942.68, which embraced an item of $777.00 described as "clerical...

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