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WHITE v. ATKINS

No. 2860.

69 F.2d 960 (1934)

WHITE, Collector of Internal Revenue, v. ATKINS.

Circuit Court of Appeals, First Circuit.

March 14, 1934.

Attorney(s) appearing for the Case

J. P. Jackson, Sp. Asst. to Atty. Gen. (Sewall Key, F. J. Wideman, and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Francis J. W. Ford, U. S. Atty., of Boston, Mass., on the brief), for appellant.

Edward C. Thayer, of Boston, Mass. (Earle W. Carr and Gaston, Snow, Saltonstall & Hunt, all of Boston, Mass., on the brief), for appellee.

Before WILSON and MORTON, Circuit Judges, and LETTS, District Judge.

WILSON, Circuit Judge.

This is an appeal from a judgment of the District Court of Massachusetts involving the construction of sections 21, 22, 23, and 101 of the Revenue Act of 1928 (26 USCA §§ 2021-2023, 2101). Sections 21, 22, and 23 provide for the method of determining the net income of an individual as a basis for assessing his income tax according to the normal and surtax rates provided in the act; while section 101 provides, at the option of the taxpayer...

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