FRIEND v. UNITED STATES

No. 6343.

345 F.2d 761 (1965)

Gerald M. FRIEND et al., Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

May 17, 1965.


Attorney(s) appearing for the Case

George E. Lodgen, Boston, Mass., with whom Nathan T. Wolk and Sherin & Lodgen, Boston, Mass., were on brief, for appellants.

Alec A. Pandaleon, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, and David O. Walter, Attys., Dept. of Justice, and W. Arthur Garrity, Jr., U. S. Atty., were on brief, for appellee.

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


HARTIGAN, Senior Circuit Judge (by designation).

This is an appeal from a judgment of the United States District Court for the District of Massachusetts, entered March 4, 1964, for the defendant in a suit to recover $7,846.58 (together with interest) paid in federal income taxes for the year 1954.

The basic facts are not disputed. In 1954 Gerald M. Friend, the taxpayer, was controlling stockholder in Gerald M. Friend, Inc., a Massachusetts corporation doing...

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