PERRY v. PAGE

No. 2843.

67 F.2d 635 (1933)

PERRY et al. 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. (Chauncey E. Wheeler, and Hinckley, Allen, Tillinghast, Phillips & Wheeler, all of Providence; R. I., on the brief), for appellants.

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

Before WILSON, MORTON, and ANDERSON, Circuit Judges.


WILSON, Circuit Judge.

This is an appeal from judgment of the District Court of Rhode Island in a suit by the plaintiffs as trustees of the estate of the late Frank B. Hazard to recover a sum alleged to have been erroneously assessed and collected of the plaintiffs as income taxes for the year 1927. Jury trial was waived.

The District Court found that the tax was erroneously assessed and collected as the income of the estate was, by the will of the deceased...

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