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WALEN v. UNITED STATES

No. 5508.

273 F.2d 599 (1959)

Ernest A. WALEN, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

December 15, 1959.

Attorney(s) appearing for the Case

Bennett Sanderson, Boston, Mass., with whom Francis J. Bousquet, Boston, Mass., was on brief, for appellant.

David O. Walter, Attorney, Department of Justice, Washington, D. C., with whom Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attorneys, Department 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 WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

This is an appeal from a decision of the district court denying recovery of an alleged overpayment of income taxes for the years 1943, 1944 and 1946. During the 1930's taxpayer and one Wilbur were employees of The Heatbath Corporation. Taxpayer and his wife owned a majority of the stock, and after June 1, 1939, Wilbur owned the balance. On May 16, 1939, taxpayer and Wilbur applied for a patent on a soluble bath composition, and a process for...

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