NICHOLS v. LEACH

No. 2554.

50 F.2d 787 (1931)

NICHOLS v. LEACH.

Circuit Court of Appeals, First Circuit.

June 10, 1931.


Attorney(s) appearing for the Case

William T. Sabine, Jr., 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.

O. Walker Taylor, of Boston, Mass. (Everett S. White and White & White, all of Taunton, Mass., on the brief), for appellee.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.


WILSON, Circuit Judge.

This is an appeal from the District Court in an action originally brought by the executor to recover an overpayment of a federal estate tax on the estate of William E. Walker, late of Taunton, Mass., who died in November, 1918.

In May, 1919, the executor filed a return and paid an estate tax of $37,700.68 assessed upon his return. He later received a notice from the Commissioner of Internal Revenue's office that an additional tax would...

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