Kaufman v. United States

POLLARD, District Judge.

This is an action for the recovery of income taxes and interest in the amount of $988.90 paid as income tax deficiencies for the years 1934, 1935 and 1936. It is brought under the jurisdiction authorized by Title 28, U.S.C.A. § 41(20).

The plaintiff, a resident of the City of Richmond, Virginia, is the beneficiary under five certain policies of life insurance issued one each by New York Life Insurance Company, Northwestern Mutual Life Insurance Company and Massachusetts Mutual Life Insurance Company and two by Mutual Life Insurance Company upon the life of her husband,…