United States v. Fischer

BYERS, District Judge.

This is an action at common law to recover a deficiency of income taxes said to have been payable by Richard F. Fischer, deceased, for the years 1920 and 1921. The decedent died in June of 1922, an,d the defendant above named was appointed administrator c. t. a. by the surrogate of Nassau county on September 20, 1922.

On March 22, 1934, a summons in this action was served upon the defendant, upon which there was indorsed a brief statement that the action is to recover $5,467.74 income taxes duly assessed by the Commissioner of Internal Revenue, and certified to the…