Carstairs v. United States

KIRKPATRICK, District Judge.

This action is to recover $7,161.93 collected from the estate of Charles S. Car-stairs, as additional income tax and interest for the year 1928. The trial was to the Court without a jury.

In his return for the decedent for 1928 the Executor, among other items, excluded *684from gross income $29,166.66 of earned income received in 1928 .from sources without the. United States; deducted from gross income $7,305.03 of New York State income tax paid in 1928 on foreign income received in 1927; and credited against the federal tax part of a British income tax of $1,185.-13…