United States v. Heinrich

CHASE, Circuit Judge.

This suit was brought under section 274 (b) of the Revenue Act of 1924 (26 USCA § 1049 note), to recover a deficiency in income taxes. The defendant is the executrix and sole beneficiary under the will of Samuel G. Heinrich, who was a resident of the Western district of New York at the time of his death on March 26, 1919. He filed his income tax return for the year 1918 without including certain income received as a member of a partnership. The Commissioner determined and assessed a deficiency of which the defendant was given notice on January 16, 1925. On her petition…