CLEMENT v. UNITED STATES

No. 7181.

405 F.2d 703 (1969)

Charles V. CLEMENT, Jr., et al., Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided January 15, 1969.


Attorney(s) appearing for the Case

George A. Stella, Lawrence, Mass., with whom Robert B. Milgroom, Boston, Mass., was on brief, for plaintiffs-appellants.

Jeanine Jacobs, Atty., Dept. of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Crombie J. D. Garrett, Attys., Dept. of Justice, Paul F. Markham, U. S. Atty., and Joseph A. Lena, Asst. U. S. Atty., were on brief, for defendant-appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


McENTEE, Circuit Judge.

This is an appeal from an order of the district court dismissing plaintiffs' suit for refund of federal income taxes alleged to have been erroneously and illegally assessed and collected. Plaintiffs are trustees of a Massachusetts business trust known as Clement Realty Trust. As such they filed fiduciary income tax returns and paid the taxes assessed for each of the fiscal years ending June 30, 1959-1963. Subsequently, during the course of...

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