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LLOYD v. DELANEY

No. 4480.

181 F.2d 941 (1950)

LLOYD et al. v. DELANEY.

United States Court of Appeals First Circuit.

May 19, 1950.

Attorney(s) appearing for the Case

David W. Richmond, Washington, D. C. (Lawrence Black, Boston, Mass., with him on brief), for appellants.

Sumner M. Redstone, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and Robert N. Anderson, Special Assistants to the Attorney General, George F. Garrity, United States Attorney, and W. Arthur Garrity, Jr., Assistant U. S. Attorney, both of Boston, Massachusetts, with him on brief) for appellee.

Before MAGRUDER, Chief Judge, and CLARK and WOODBURY, Circuit Judges.

MAGRUDER, Chief Judge.

This was an action against a collector of internal revenue to recover income taxes in the amount of $13,920.01 for the year 1943, and $34,837.70 for the year 1944, paid pursuant to the provisions of §§ 161-163 of the Internal Revenue Code, 26 U.S.C.A. §§ 161-163, upon Fiduciary Income Tax Returns filed for those years by testamentary trustees under the will of Demarest Lloyd. The district court gave judgment for the defendant...

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