United States v. Hauser

NETERER, District Judge.

The plaintiff seeks judgment for estate tax against the estate of Julius Hauser, deceased, alleging the United States Commissioner of Internal Revenue on the 22nd day of September, 1931, assessed federal estate tax against said estate in the sum of $75,833.16, no part of which has been paid.

The defendant answering denies that that total sum is now due. “Said defendants are informed and believe and upon such information and belief, allege there is now due no sum in excess of $2175.46.”

The assessment and levy became final when made, unless reversed on appeal. No appeal…