District Court, E.D. Pennsylvania January 15, 1936, No. 17522 (Carstairs v. United States)

KIRKPATRICK, District Judge.

This action is to recover $7,161.93 collected from the estate of Charles S. Car-stairs, as additional income tax and interest for the year 1928. The trial was to the Court without a jury.

In his return for the decedent for 1928 the Executor, among other items, excluded *684from gross income $29,166.66 of earned income received in 1928 .from sources without the.