United States Court of Appeals First Circuit.https://leagle.com/images/logo.png
December 28, 1950.
December 28, 1950.
Attorney(s) appearing for the Case
Edward C. Thayer, Boston, Mass., for appellant.
Mamie S. Price, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., George F. Garrity, U.S. Atty., and Philip T. Jones, Asst. U.S. Atty., both of Boston, Mass., on the brief), for appellee.
Before MAGRUDER, Chief Judge, and WOODBURY and FAHY, Circuit Judges.
United States Court of Appeals First Circuit.
FAHY, Circuit Judge.
Appellant1 paid a federal income tax for 1945 on the basis of a long term capital gain which he then thought he had realized from the disposition of certain apartment houses during that year. Thereafter, becoming of a different view, he applied for refund of the amount paid. Six months having elapsed without action on his application he brought suit in the District Court against the Collector of Internal Revenue, as...
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