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WILSON v. UNITED STATES

Civ. A. No. 5699.

154 F.Supp. 341 (1957)

Rosamond Underwood Smith WILSON, Thomas W. Smith and Frank M. Stapleton, as Executors of the Estate of Cothran P. Smith, Deceased, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court N. D. New York.

September 18, 1957.

Attorney(s) appearing for the Case

Costello, Cooney & Fearon, Syracuse, M. Harold Dwyer and James A. Martin, Syracuse, of counsel, for plaintiffs.

Theodore F. Bowes, U. S. Atty., Syracuse, Bernard Burdick, Asst. U. S. Atty., Syracuse, N. Y., Charles K. Rice, Asst. Atty. Gen., James P. Garland and Jerome Fink, Dept. of Justice, Washington, D. C., of counsel, for defendant.

FOLEY, District Judge.

This action to recover substantial moneys paid pursuant to an assessment of additional income tax claimed to be erroneous and illegal presents the night-marish problem that arises from the terms and court interpretations of such terms of Section 115(g), Internal Revenue Code of 1939, 26 U.S.C.A. § 115(g). The case came on for trial before this court and a jury, and solely because of unfamiliarity on my part with the complex subject, the...

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