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TAYLOR-LOGAN CO. v. WHITE

No. 2812.

65 F.2d 994 (1933)

TAYLOR-LOGAN CO. v. WHITE, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

June 15, 1933.

Attorney(s) appearing for the Case

Russell L. Davenport, of Holyoke, Mass. (Nathan P. Avery, of Holyoke, Mass., on the brief), for appellant.

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

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is the same case that was before this court in Taylor-Logan Co. v. White, Collector, 62 F.2d 336, 338, in which we reversed the judgment of the District Court, for the reason that it had failed to pass upon the agreed facts and the evidence submitted and find the facts essential to a proper disposition of the case. Since then the case has been remanded to that court, a hearing has been had, and the court...

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