UNITED STATES v. HEINRICH

No. 365.

70 F.2d 726 (1934)

UNITED STATES v. HEINRICH.

Circuit Court of Appeals, Second Circuit.

April 30, 1934.


Attorney(s) appearing for the Case

John T. Walsh, of Buffalo, N. Y., for defendant-appellant.

Frank J. Wideman, Asst. Atty. Gen., Richard H. Templeton, U. S. Atty., of Buffalo, N. Y., and Sewall Key and William B. Waldo, Sp. Assts. to Atty. Gen., for the United States.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

This suit was brought under section 274 (b) of the Revenue Act of 1924 (26 USCA § 1049 note), to recover a deficiency in income taxes. The defendant is the executrix and sole beneficiary under the will of Samuel G. Heinrich, who was a resident of the Western district of New York at the time of his death on March 26, 1919. He filed his income tax return for the year 1918 without including certain income received as a member of a partnership...

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