EATON v. WHITE

No. 2868.

70 F.2d 449 (1934)

EATON v. WHITE, Commissioner of Internal Revenue.

Circuit Court of Appeals, First Circuit.

April 18, 1934.


Attorney(s) appearing for the Case

Charles C. Cabot, of Boston, Mass. (James W. Mudge and Ropes, Gray, Boyden & Perkins, all of Boston, Mass., on the brief), for appellant.

Helen R. Carloss, Sp. Asst. Atty. Gen. (Sewall Key and Lester L. Gibson, Sp. Asst. Attys. Gen., and Francis J. W. Ford, U. S. Atty., and J. Duke Smith, Sp. Asst. U. S. Atty., both of Boston, Mass., on the brief), for appellee.

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


LETTS, District Judge.

This is an action in contract to recover the sum of $10,744.15, with interest, which the plaintiff claims was illegally assessed as a tax upon his income for the year 1929 and which was paid by him under protest. The court below, upon an agreed statement of facts, entered judgment for the defendant, with costs.

The nature of the controversy is such that it is unnecessary to deal separately with the individual assignments of error. We...

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