Robertson v. Corwin

BYERS, District Judge.

This is an aetion at law’to recover from the Collector of Internal Revenue of this district, $53.69, representing a tax of $47.56 with $6.13 interest said to have been improperly assessed in connection with the plaintiff’s income tax return for 1928, as guardian of her minor son, Anthony N. Duke.

The return asserted as a deduction “authorized by law” (line 16) the sum of $1,-942.68, which embraced an item of $777.00 described as “clerical help, etc.”

That item was disallowed, and the tax assessed in connection therewith presents the pending question.

The pleadings raise no…