Erb v. United States

PATTERSON, District Judge.

The suit is to recover income tax for the year 1918 alleged to have been erroneously collected.

Smathers, the deceased taxpayer, in 1918 and for years earlier and later had *995a one-half interest in a partnership dealing in oil leases. In his return for 1918 Smathers reported net income of $96,-370.33 and paid tax on such sum. As a result of jeopardy assessment in 1925 and claim in abatement made by the taxpayer, the commissioner in 1927 finally determined that there was á tax deficiency of $128,792.39. The principal part of this deficiency was due to the fact that the…