LANDRY v. UNITED STATES

Civ. A. No. 10813.

227 F.Supp. 631 (1964)

Lelia P. LANDRY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Louisiana, New Orleans Division, Division C.

March 18, 1964.


Attorney(s) appearing for the Case

Thomas B. Lemann, John L. Glover, Monroe & Lemann, New Orleans, La., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, George A. Hrdlicka, Stanley F. Krysa, John A. Bailey, Attys., Dept. of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Eastern Dist. of La., Gene S. Palmisano, Asst. U. S. Atty., Eastern Dist. of La., New Orleans, La., for defendant.


WEST, District Judge.

This is a suit for refund of income taxes in the amount of $12,928.62, plus interest, alleged by petitioner, Lelia P. Landry, to have been overpaid for the year 1955. The question presented for determination here may be very simply stated thusly: Were certain payments, totaling $23,300, which were received by petitioner taxpayer from her deceased husband's employer, includable in her income for the year 1955 under the provisions of Section 61...

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