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VAN SLYKE v. KELM

Nos. 2094, 2095.

107 F.Supp. 229 (1952)

VAN SLYKE et al. v. KELM, U. S. Collector of Internal Revenue. VAN SLYKE v. KELM, U. S. Collector of Internal Revenue.

United States District Court D. Minnesota, Third Division.

September 15, 1952.

Attorney(s) appearing for the Case

Cleon Headley and David W. Raudenbush and Morgan, Headley, Raudenbush & Morgan, St. Paul, Minn., of counsel. Stone, Manthey & Carey, Virginia, Minn., of counsel, for plaintiffs.

Philip Neville, U. S. Atty., Miles Lord, Asst. U. S. Atty., St. Paul, Minn., Ellis N. Slack, Acting Asst. Atty. Gen., Andrew D. Sharpe and Paul S. McMahon, Sp. Assts. to the Atty. Gen., Department of Justice, for defendant.

DONOVAN, District Judge.

Plaintiffs in these two actions seek to recover from defendant amounts of deficiency assessments paid under protest. Civil action No. 2094 is a joint action in which the administrator of the estate of William R. Van Slyke, hereinafter referred to as decedent, and Frances B. Van Slyke, his widow, seek to recover income taxes in the amount of $3,304.16 paid for the calendar years 1942 and 1943. In Civil action No. 2095 recovery is sought of...

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