HAMLEN v. WELCH

No. 3611.

116 F.2d 413 (1940)

HAMLEN et al. v. WELCH, Former Collector.

Circuit Court of Appeals, First Circuit.

December 30, 1940.


Attorney(s) appearing for the Case

Richard W. Hale, of Boston, Mass. (George C. Abernathy, Jr., and Hale & Dorr, all of Boston, Mass., on the brief), for appellants.

Loring W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch and Julian G. Gibbs, Sp. Assts. to Atty. Gen., and Edmund J. Brandon and C. Keefe Hurley, both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER and MAHONEY, Circuit Judges, and PETERS, District Judge.


MAHONEY, Circuit Judge.

This action was brought in the United States District Court for the District of Massachusetts to recover back income taxes for the year 1935, and is here on appeal from judgment for the defendant upon a directed verdict. The taxpayer died after suit had been commenced and his administrators with the will annexed have been substituted for him as parties plaintiff.

In his 1935 return, the taxpayer claimed as a deduction the sum of $38...

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