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KEEFE v. COTE

No. 4783.

213 F.2d 651 (1954)

KEEFE, Collector v. COTE.

United States Court of Appeals First Circuit.

June 18, 1954.

Attorney(s) appearing for the Case

Davis W. Morton, Jr., Sp. Asst. to Atty. Gen., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Carolyn R. Just, Sp. Assts. to Atty. Gen., and Robert D. Branch, Asst. U. S. Atty., Concord, N. H., on brief), for appellant.

Stanley M. Brown, Manchester, N. H. (McLane, Davis, Carleton & Graf, Manchester, N. H., on brief), for appellee.

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

WOODBURY, Circuit Judge.

This is an appeal by the Collector of Internal Revenue for the collection district of New Hampshire from a judgment entered on a verdict for the plaintiff in a suit to recover a deficiency in income tax for the calendar year 1944 assessed against the plaintiff-taxpayer in May 1950 and paid by him with interest thereon in June of that year. The question presented is whether 248 shares of stock in Cote Brothers, Inc. held by the taxpayer in...

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