Murray v. United States

FRANCIS J. W. FORD, District Judge.

This is an action to recover income taxes allegedly illegally collected from plaintiff, in which the sole issue is whether a transfer of funds made by the Internal Revenue Service in 1953 from the account of plaintiff to the account of Margax-et E. Mux-ray was authorized by plaintiff.

Plaintiff and his brother Francis Murray prior to 1942 had been engaged in operating the Murray Leather Company as a partnership. After the death of Francis, James continued to operate the business. Under an agreexnent made in 1942, the share of the deceased partner was not to…