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MARTIN v. UNITED STATES

Civ. A. No. 2496.

128 F.Supp. 576 (1954)

Margaret B. MARTIN, individually, and as Executor of the Last Will of John C. Martin, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Illinois.

December 15, 1954.

Attorney(s) appearing for the Case

Harold G. Baker and John M. Ferguson, Baker, Kagy & Wagner, East St. Louis, Ill., for plaintiff.

C. M. Raemer, U. S. Atty., for Eastern Dist. of Illinois, Salem, Ill., Benjamin H. Pester, Atty., Dept. of Justice, Washington, D. C., for defendant.

WHAM, Chief Judge.

The action herein was filed by the plaintiff, Margaret B. Martin, individually, and as executor of the last will of John C. Martin, deceased, for refund of income taxes and interest, pursuant to the provisions of Sec. 1346(a) (1) (ii) of Title 28 United States Code. The amount in dispute is $10,571.86, which said amount was paid by John C. Martin after a deficiency was assessed against him on his income tax return for the year 1948. The deficiency...

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