LAWRENCE v. O'CONNELL

Civ. A. No. 1759.

141 F.Supp. 316 (1956)

Leonard D. LAWRENCE, Plaintiff, v. John A. O'CONNELL, as District Director of Internal Revenue, Defendant.

United States District Court D. Rhode Island.

March 16, 1956.


Attorney(s) appearing for the Case

Harvey S. Reynolds, H. L. Weller, Helen M. MacGregor, Providence, R. I., for plaintiff.

H. Brian Holland, Asst. U. S. Atty. Gen., Andrew D. Sharpe, Ethan B. Stroud, Attorneys, Dept. of Justice, Washington, D. C., Joseph Mainelli, U. S. Atty., Providence, R. I., for defendant.


DAY, District Judge.

This is an action in which the plaintiff seeks to recover the sum of $48,722 with interest thereon since June 30, 1954, being the amount of income taxes which he alleges were erroneously and illegally assessed against and exacted from him for the calendar year 1951.

In his return the plaintiff claimed a deduction of $50,000 as a non-trade and non-business expense under Section 23 (a)(2) of the Internal Revenue Code of 1939, 26 U.S.C. ...

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