Harper v. United States

MEMORANDUM OPINION

CURTIS, District Judge.

The plaintiff brings this action for refund of Internal Revenue taxes paid by her for the years 1958 and 1959. In *361these years the District Director assessed additional taxes upon the taxpayer in the sum of $7,363.31, including interest for the year of 1958, and $7,002.-77, including interest for the year 1959.

The plaintiff is the widow of Harry L. Harper, who, until his death in March 1954, was an employee of Graybar Electric Company, Inc, At the time of his death, Mr. Harper held in his name cértain shares of preferred and common stock of Graybar,…