SMITH REAL ESTATE CO. v. PAGE

No. 2786.

67 F.2d 462 (1933)

SMITH REAL ESTATE CO. v. PAGE, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

November 10, 1933.


Attorney(s) appearing for the Case

James F. Armstrong, of Providence, R. I. (Hinckley, Allen, Tillinghast, Phillips & Wheeler and Frederick W. Tillinghast, all of Providence, R. I., on the brief), for appellant.

Franklin F. Korell, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Henry M. Boss, Jr., U. S. Atty., of Providence, R. I., and E. Barrett Prettyman, Gen. Counsel, and Lester L. Gibson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before WILSON, MORTON, and ANDERSON, Circuit Judges.


MORTON, Circuit Judge.

This is an action to recover income and profits taxes alleged to have been erroneously collected for the years 1924 and 1925. The District Judge gave judgment for the defendant, and the plaintiff has appealed.

There is no dispute about the facts. At various dates between 1902 and 1922 the plaintiff bought several lots of land with buildings on them in the business section of Providence, R. I. In 1923 it leased some of these parcels for...

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