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WEEKS v. WHITE

No. 3016.

77 F.2d 817 (1935)

WEEKS v. WHITE, Former Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

May 25, 1935.

Attorney(s) appearing for the Case

Kenneth Howes, of Boston, Mass. (Albert A. Schaefer and Ropes, Gray, Boyden & Perkins, all of Boston, Mass., on the brief), for appellant.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for appellee.

Before BINGHAM, WILSON and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is an action begun in the District Court of Massachusetts wherein the plaintiff seeks to recover certain payments made by him to the defendant as collector of internal revenue for the district of Massachusetts, amounting with interest to $12,594.71, which had been collected of the plaintiff as taxes on income for the calendar year 1928, under a deficiency assessment, and which was paid under protest.

The case was heard by the District...

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