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FIRST NAT. BANK OF BOSTON v. UNITED STATES

No. 2984.

76 F.2d 200 (1935)

FIRST NAT. BANK OF BOSTON et al. v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

March 9, 1935.

Attorney(s) appearing for the Case

George S. Fuller, of Boston, Mass. (Burnham, Bingham, Pillsbury, Dana & Gould, of Boston, Mass., on the brief), for appellants.

Berryman Green, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for the United States.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is an appeal from a judgment of the District Court of Massachusetts on a petition to recover a refund of $5,044.73 alleged to have been illegally assessed and collected of the petitioners as taxes on income of a trust for the calendar year 1928.

The Commissioner included in the income of the petitioners as subject to the normal and surtax the sum of $74,773.08, as gain from the sale of securities which the

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