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GOTTLIEB v. WHITE

No. 2876.

69 F.2d 792 (1934)

GOTTLIEB v. WHITE, Collector.

Circuit Court of Appeals, First Circuit.

March 14, 1934.

Attorney(s) appearing for the Case

Samuel Gottlieb and Israel Gorovitz, both of Boston, Mass., for appellant.

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

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

MORTON, Circuit Judge.

This is an action to recover federal inheritance taxes collected under the Revenue Act of 1924, §§ 301 and 302 (26 USCA §§ 1092 note, 1093, 1094 note). The plaintiff's contention is that the tax was illegally exacted because section 302 was unconstitutional. The defendant demurred to the declaration; the District Judge sustained the demurrer (1 F.Supp. 905); and the plaintiffs appealed...

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