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WHITE v. HALL

No. 2609.

53 F.2d 210 (1931)

WHITE v. HALL et al.

Circuit Court of Appeals, First Circuit.

November 3, 1931.

Attorney(s) appearing for the Case

Percia E. Miller, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to the U. S. Atty., both of Boston, Mass., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

Frank W. Knowlton, of Boston, Mass. (John Sherburne, Jr., and Choate, Hall & Stewart, all of Boston, Mass., on the brief), for appellees.

Before BINGHAM and WILSON, Circuit Judges, and MORRIS, District Judge.

BINGHAM, Circuit Judge.

This is an action at law brought by the executors of the will of Charles F. Choate, Jr., against the collector of internal revenue to recover the sum of $502.20 paid to discharge a tax claimed to have been illegally assessed under section 302 (c) of the Revenue Act of 1926, 26 USCA § 1094 (c).

The undisputed facts are that Mr. Choate, on May 7, 1927, gave his daughter Josephine Choate Perkins a wedding present consisting of certain...

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