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BRAMPTON WOOLEN CO. v. FIELD

No. 2639.

56 F.2d 23 (1932)

BRAMPTON WOOLEN CO. v. FIELD, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

February 25, 1932.

Attorney(s) appearing for the Case

Henry M. Ward, of Washington, D. C. (Francis W. Johnston, of Claremont, N. H., and Harry A. Fellows, of Washington, D. C., on the brief), for appellant.

Raymond U. Smith, U. S. Atty., of Concord, N. H., and Ralph E. Updike, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

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

WILSON, Circuit Judge.

This is an appeal from a judgment of the District Court of New Hampshire in an action at law brought by the appellant against the appellee, who is the Collector of Internal Revenue for the district of New Hampshire, to recover a sum alleged to have been unlawfully collected of the appellant, under threat of distraint, as a deficiency tax for the year 1918. The appellant is a corporation conducting a textile mill in the state of New Hampshire...

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