WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of Massachusetts in a suit to recover income taxes for the year 1929 claimed by the taxpayer to have been illegally assessed and collected by the Commissioner of Internal Revenue.
The government in its answer sets up the following in defense:
"4. The difference between the value on March 1, 1913, of Mrs. Dickinson's interest in the partnership and the value of the shares...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
