Potter v. Fahs

DE VANE, District Judge.

This is a suit by plaintiff to recover $35,955.59, plus interest paid to defendant on October 17, 1945 as additional income tax for the year 1943, assessed against her by the Commissioner of Internal Revenue. This additional income tax, assessed by the Commissioner, was based upon his claim that in 1943 plaintiff received from the estate of her deceased husband, Elmore Livingston Potter, payment of $45,368.46 of interest accrued upon two notes of her husband. On November 30, 1945 plaintiff filed with the Commissioner of Internal Revenue, *676through defendant, his agent…