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HERFF v. ROUNTREE

Civ. No. 1995.

140 F.Supp. 201 (1956)

Herbert HERFF, Plaintiff, v. J. M. ROUNTREE, Director of Internal Revenue, Defendant and Third-Party Plaintiff, Mrs. Minna G. HERFF, Third-Party Defendant.

United States District Court M. D. Tennessee, Nashville Division.

February 23, 1956.

Attorney(s) appearing for the Case

Ed M. Lowrance, of Lowrance & Stivers, Memphis, Tenn., for plaintiff.

Fred Elledge, Jr., U. S. Atty., Nashville, Tenn., and Geo. Reeder, Dept. of Justice, Washington, D. C., for defendant.

WILLIAM E. MILLER, District Judge.

This is an action by plaintiff, Herbert Herff, for refund of income taxes for the year 1949 in the amount of $18,626.17. The issue posed is whether the amount paid in 1949 by Southwestern University of Memphis to satisfy a mortgage of the taxpayer constituted income to him for that year within the meaning of Section 22(a) of the Internal Revenue Code of 1939, 26 U.S.C.A.

On December 11, 1947, the plaintiff Herff entered into...

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