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UNITED STATES v. STATE STREET TRUST CO.

No. 3710.

124 F.2d 948 (1942)

UNITED STATES v. STATE STREET TRUST CO.

Circuit Court of Appeals, First Circuit.

January 14, 1942.

Attorney(s) appearing for the Case

Bernard Chertcoff, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., Edmund J. Brandon and George F. Garrity, both of Boston, Mass., on the brief), for appellant.

F. H. Nash, of Boston, Mass. (John L. Hall and Maxwell E. Foster, both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

The original plaintiff, hereinafter called the taxpayer, brought this action to recover income taxes for the year 1930, alleging that the taxes had been assessed and collected illegally on the ground that the Commissioner improperly determined that a certain exchange of stock had resulted in the realization of a capital gain under Section 111(a) of the Revenue Act of 1928, c. 852, 45 Stat. 791, 26 U.S.C.A. Int.Rev.Code, § 111(a).

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