Walsh v. Shaughnessy

BRENNAN, District Judge.

This is an income tax litigation, the crux of which is the determination as to the existence of a partnership between husband and wife.

The plaintiff seeks in this action to recover a money judgment which represents, as he claims, an overpayment of income tax to the defendant in his official capacity as Collector of Internal Revenue for the 21st Collection District of New York.

The necessary procedural steps have been taken, and the basis- of plaintiff’s cause of action is that he filed income tax returns for the years 1941-1943 inclusive, in which he reported the total…