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SMITH v. NICHOLS

No. 2522.

28 F.2d 629 (1928)

SMITH v. NICHOLS, Collector of Internal Revenue.

District Court, D. Massachusetts.

October 10, 1928.

Attorney(s) appearing for the Case

J. Butler Studley and Dunbar, Nutter & McClennen, all of Boston, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. U. S. Atty., both of Boston, Mass., for defendant.

BREWSTER, District Judge.

Charles S. Smith, the plaintiff, in 1903 purchased 234 shares of the capital stock of the Tamarack Mining Company at a price of $115 per share, or for the total sum of $26,910. In 1917 he sold all of this specific stock at a price of $60 per share, or for the total sum of $14,040. This stock on March 1, 1913, had a total market value of $7,020, or $30 per share. The plaintiff, in his federal income tax return for the calendar year 1917, claimed...

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