Edward Chalmers Sweeney v. United States

JONES, Chief Judge.

Plaintiff brings this action as the son and executor of the Estate of Dr. Alvin R. Sweeney, deceased. He seeks to recover Federal income taxes which he asserts have been erroneously and illegally collected. He also seeks the cash equivalent of sick leave which decedent had to his credit on the date of his resignation as Superintendent of Gallinger Municipal Hospital, Washington, D. C.

The decedent, Dr. Sweeney, was commissioned an assistant surgeon in the United States Public Health Service on March 3, 1913, from which position he was retired by reason of age on October…