Mertz v. Hickey

BRENNAN, District Judge.

Plaintiff seeks to recover a money judgment in the amount of $12,366.81, which sum is alleged to have been unlawfully and erroneously collected by the defendant from the plaintiff as income taxes for the year 1941.

The basis of plaintiff’s complaint is that the Collector erred in including an item of $36,739.34, as part of plaintiffs taxable income for the year 1941. It is the plaintiff’s contention that the above amount was acquired by him “* * * by gift, bequest, devise, or inheritance * * and, therefore, should be excluded from plaintiff’s gross income under the…