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WHITE v. MADDISON

No. 2447.

45 F.2d 335 (1930)

WHITE, Collector of Internal Revenue, v. MADDISON.

Circuit Court of Appeals, First Circuit.

November 26, 1930.

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), for appellant.

Burton E. Eames, of Boston, Mass. (R. Gaynor Wellings, of Boston, Mass., on the brief), for appellee.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

BINGHAM, Circuit Judge.

This is an action at law brought by the plaintiff against the collector of internal revenue to recover an amount of income taxes claimed to have been illegally exacted of him by the collector on December 15, 1925, in the sum of $3,311.54, with interest from the date of payment. The case was tried before the court upon an agreed statement of facts; a trial by jury having been waived in writing. Judgment was entered for the plaintiff, from which...

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