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UNITED STATES v. COLLINS

Nos. 5885, 5895.

300 F.2d 821 (1962)

UNITED STATES of America, Defendant, Appellant, v. R. Perry COLLINS et al., Plaintiffs, Appellees (two cases).

United States Court of Appeals First Circuit.

Decided April 2, 1962.

Attorney(s) appearing for the Case

Melvyn I. Mark, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, A. P. Prescott, and L. W. Post, Attys., Dept. of Justice, W. Arthur Garrity, Jr., U. S. Atty. and William C. Madden, Asst. U. S. Atty., were on brief, for appellant.

Roger P. Stokey, Boston, Mass., with whom Goodwin, Procter & Hoar, Boston, Mass., was on brief, for appellees.

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

HARTIGAN, Circuit Judge.

Number 5895 is an appeal by the United States of America from a judgment of the United States District Court for the District of Massachusetts entered on June 27, 1961 in favor of the taxpayers in a refund action to recover income taxes and interest alleged to have been illegally assessed and collected.1 The sole question involved on this appeal is whether $15,000 in cash received by taxpayers in 1954 from R. P...

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