Cross v. United States

LEVET, District Judge.

This is an action brought to recover $519.62 in taxes alleged to have been illegally and erroneously collected. The *610plaintiff, Ephraim Cross,1 complains of the disallowance by the Commissioner of Internal Revenue cf a deduction of $1,-300 on his income tax return for 1954. The amount deducted is claimed to have been expended by plaintiff on a trip to Europe during the summer of 1954. Summary judgment for plaintiff was granted, 222 F.Supp. 157 (S.D.N.Y. 1963). The Court of Appeals reversed, 336 F.2d 431 (2nd Cir. 1964). The case came on for trial before this court,…