Hooker v. Hoey

PATTERSON, District Judge.

The action is one to recover an alleged overpayment of income tax for the year 1933. The plaintiff’s grievance, as stated in his complaint, is that he received in 1933 the sum of $11,250 as an annuity, that the aggregate consideration paid for the annuity had not yet been received by him, that consequently the item did not constitute taxable income under the Revenue Act of .1932. The collector moves for summary judgment under Rule 56, 28 U.S. C.A. following section 723c. His moving papers set forth in detail the facts on which the plaintiff’s claim is based, facts…