1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 126 F.Supp.
  5. 126 F.Supp. 771 (1954)
 

BEACH v. SHAUGHNESSY

Nos. 3635, 4276.

126 F.Supp. 771 (1954)

Clarence E. BEACH, Individually and as Executor of the Last Will and Testament of Bessie S. Beach, Deceased, Plaintiff, v. Frank J. SHAUGHNESSY, Individually and as Collector of Internal Revenue for the Twenty-First District of New York, Defendant (two cases).

United States District Court, N. D. New York.

October 16, 1954.

Attorney(s) appearing for the Case

Ralph L. Emmons, Binghamton, N. Y., for plaintiff. Harry Bangilsdorf, Binghamton, N. Y., of counsel.

Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, and Clarence J. Nickman, Special Assts. to the Atty. Gen., for defendant.

BRENNAN, Chief Judge.

The plaintiff seeks judgments refunding income taxes alleged to have been erroneously assessed and collected for the years 1943 (Action No. 3635) and 1945, 1946 & 1947 (Action No. 4276). The actions were tried together and separate causes of action are alleged for each year; they all involve a single contention and will be referred to collectively in this decision.

Plaintiff and his wife (now deceased) filed joint income tax returns...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases