JAMIESON v. UNITED STATES

No. 5768.

10 F.Supp. 321 (1935)

JAMIESON v. UNITED STATES.

District Court, D. Massachusetts.

March 20, 1935.


Attorney(s) appearing for the Case

Hale & Dorr and Geo. H. B. Green, Jr., all of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty. (by J. Duke Smith, Sp. Asst. to U. S. Atty.), both of Boston, Mass., for the United States.


BREWSTER, District Judge.

This petition is brought to recover income tax imposed by the Revenue Act of 1928 upon the plaintiff's income for the year 1929. The case was heard upon agreed facts and testimony of witnesses, from which it appeared that the plaintiff, in 1929, owned 550 shares of the capital stock of J. Cushing Company, a Massachusetts corporation. During that year there was a distribution in liquidation by which the plaintiff received $152,619.79 for her...

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