Noble v. Kavanagh

LEDERLE, District Judge.

Findings of Fact.

1'. This action involves a claim by plaintiff, J. H. Noble, for the recovery of some $21,000 paid as income taxes by plaintiff to defendant, Giles Kavanagh, Collector of Internal Revenue for this District, upon a deficiency assessment levied upon the 1935 joint income tax return of plaintiff and his wife, who were at that time residents of this District. The case was heard April 15, 1946, on oral argument of amended cross motions for summary judgment, supplemented by written briefs. The case is at issue on plaintiff’s third amended complaint and…