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NICHOLS v. SMITH

No. 2356.

35 F.2d 938 (1929)

NICHOLS, Collector of Internal Revenue, v. SMITH.

Circuit Court of Appeals, First Circuit.

November 22, 1929.

Attorney(s) appearing for the Case

J. Duke Smith, Sp. Asst. to U. S. Atty., of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., on the brief; C. M. Charest, General Counsel, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

Edward F. McClennen and Allison L. Newton, both of Boston, Mass., for appellee.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

BINGHAM, Circuit Judge.

This is an action at law brought by the plaintiff, appellee, against the collector of internal revenue to recover the sum of $4,868.72 and interest from date of payment, that sum being an additional tax for the year 1917, claimed to have been illegally assessed and collected. The tax was paid under protest and refund was duly claimed and rejected. The additional tax was based on the amount of an alleged loss incurred by the plaintiff in the...

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