SMITH v. UNITED STATES

Nos. 6433, 6587.

16 F.Supp. 393 (1936)

SMITH et al. v. UNITED STATES. SPARK et al. v. SAME.

District Court, D. Massachusetts.

August 3, 1936.


Attorney(s) appearing for the Case

Nichols, Boyer & Morton, of Boston, Mass., for plaintiffs Smith and others.

Hale & Dorr and W. H. Brown, all of Boston, Mass., for plaintiffs Spark and others.

Francis J. W. Ford, U. S. Atty., Arthur L. Murray, Sp. Asst. to the U. S. Atty., both of Boston, Mass., Robert H. Jackson, Asst. Atty. Gen., and Andrew D. Sharpe and Fred J. Neuland, Sp. Assts. to the Atty. Gen.


BREWSTER, District Judge.

The above actions at law present the same issue. They were tried together upon stipulations and testimony, and may conveniently be disposed of in one opinion. The plaintiffs in each of the actions represent testators who, in 1932, owned stock in the Atlantic National Bank. In each case the plaintiffs seek to recover income tax assessed and paid upon 1932 income of his respective testator. The sole controversy is whether the taxpayer was entitled...

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