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BIRD v. UNITED STATES

No. 5134.

241 F.2d 516 (1957)

Charles Sumner BIRD, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

March 6, 1957.

Attorney(s) appearing for the Case

Edward C. Thayer, Boston, Mass., with whom E. Barton Chapin, Boston, Mass., was on brief, for appellant.

Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., Anthony Julian, U. S. Atty., and Andrew A. Caffrey, Asst. U. S. Atty., Boston, Mass., were on brief, for appellee.

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

MAGRUDER, Chief Judge.

The taxpayer filed a complaint in the district court seeking to recover an alleged overpayment of income tax for the taxable year 1944. From a judgment by the district court dismissing the complaint, this appeal was taken. The factual background of the case, as well as the basic issue involved, is essentially the same as that in Bartlett v. Delaney, 1 Cir., 1949, 173 F.2d 535, certiorari denied 1949, 338 U.S...

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