UNITED STATES v. ARCHER

No. 4390.

174 F.2d 353 (1949)

UNITED STATES et al. v. ARCHER.

United States Court of Appeals First Circuit.

May 11, 1949.


Attorney(s) appearing for the Case

Sumner M. Redstone, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Philip R. Miller, Sp. Assts. to Atty. Gen., and William T. McCarthy, U. S. Atty. and W. Arthur Garrity, Jr., Asst. U. S. Atty., both of Boston, Mass., on the brief), for appellants.

Albert L. Hyland, of Boston, Mass. (Stewart C. Woodworth and Lyne, Woodworth & Evarts, all of Boston, Mass., on the brief), for appellee.

Before MAGRUDER, Chief Judge, and MARIS (by special assignment) and WOODBURY, Circuit Judges.


MARIS, Circuit Judge.

These consolidated appeals present the question whether the district court was right in holding that the estate of Frank M. Archer, Sr., deceased, was not subject to income tax for the year 1938 on the sum of $50,000 received in that year in settlement of a claim of the decedent against one Francis E. Thompson.

Archer died on April 8, 1937. Prior to and at the time of his death he had been asserting a claim for $300,000 against Thompson...

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