CHANDLER v. FIELD

No. 2736.

63 F.2d 13 (1933)

CHANDLER v. FIELD, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

Rehearing Denied February 10, 1933.


Attorney(s) appearing for the Case

Harris H. Gilman, of Boston, Mass. (Frank J. Sulloway, of Concord, N. H., and Allan H. W. Higgins, of Boston, Mass., on the brief), for appellant.

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

Herbert Pope, of Chicago, Ill., amicus curiæ.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


BINGHAM, Circuit Judge.

This action was brought by John P. H. Chandler against the collector of internal revenue for the District of New Hampshire to recover a portion of a federal income tax paid by him for the year 1925.

March 10, 1926, the appellant filed his income tax return for the calendar year 1925 showing a tax due of $3,282.99, which was duly paid. Thereafter the Commissioner assessed against the plaintiff an additional tax for that year in the sum...

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