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EDWARDS v. MALLEY

Nos. 3397-3400.

109 F.2d 640 (1940)

EDWARDS v. MALLEY, former Collector, and three other cases.

Circuit Court of Appeals, First Circuit.

February 7, 1940.

Attorney(s) appearing for the Case

Claude R. Branch, of Boston, Mass. (Edmund S. Kochersperger, of Washington, D. C., and Charles Ryan, of Boston, Mass., on the brief), for appellants.

Wm. B. Waldo, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., on the brief), for appellee.

Before WILSON and MAGRUDER, Circuit Judges, and McLELLAN, District Judge.

MAGRUDER, Circuit Judge.

These suits were begun at various times in 1935 and 1936 to recover alleged overpayments of individual income taxes for the year 1917, resulting from the failure of defendant to credit against the net income of each of four partners his proportionate share of the excess profits tax imposed upon the partnership for that year (Section 1211, Revenue Act of 1917, 40 Stat. 337). On the face of it, this lapse of time would be expected to put some...

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