DYER, Chief Judge.
Plaintiff is the Executor of the Estate of FLORENCE D. CASSIDY, and as such filed a timely claim for refund which was denied on September 5, 1961. The Complaint was timely filed to recover $5,354.86 plus interest paid as Federal income taxes by FLORENCE D. CASSIDY and her husband for the calendar year 1957.
The case was tried before the Court without a jury.
In 1951 JOHN P. CASSIDY, a widower 73 years...
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