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LAWRENCE v. O'CONNELL

No. 5123.

238 F.2d 476 (1956)

Leonard D. LAWRENCE, Plaintiff, Appellant, v. John A. O'CONNELL, as District Director of Internal Revenue, Defendant, Appellee.

United States Court of Appeals First Circuit.

November 20, 1956.

Attorney(s) appearing for the Case

Harvey S. Reynolds, Providence, R. I., with whom H. L. Weller, Helen M. MacGregor and Weller, Reynolds & Johnson, Providence, R. I., were on brief, for appellant.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Joseph Mainelli, U. S. Atty., and Samuel S. Tanzi, Asst. U. S. Atty., Providence, R. I., were on brief, for appellee.

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

WOODBURY, Circuit Judge.

This is an appeal from a judgment for the defendant as District Director of Internal Revenue in an action brought to recover the amount with interest of a deficiency in 1951 income taxes duly assessed against the plaintiff and paid by him in 1954. There is no dispute over the following basic facts as found by the District Court after trial without a jury.

The plaintiff-appellant-taxpayer, during the year 1951 and for many years preceding...

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