District Court, W.D. Michigan May 24, 1933, No. 3540 (Waters v. United States)

RAYMOND, District Judge.

Plaintiffs have brought suit to recover the sum of $3,713.78 paid upon determination by the Commissioner of Internal Revenue of a deficiency in the income tax returns of deceased for the year 1919. The deficiency resulted from the finding by the commissioner that payments of $24,000 made to the taxpayer in 1919 by the.