LESLIE S. RAY INSURANCE AGENCY, INC. v. UNITED STATES

No. 72-1111.

463 F.2d 210 (1972)

LESLIE S. RAY INSURANCE AGENCY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, First Circuit.

Decided July 12, 1972.


Attorney(s) appearing for the Case

Glovsky & Glovsky, Beverly, Mass., on brief for appellant.

Scott P. Crampton, Asst. Atty. Gen., Joseph L. Tauro, U. S. Atty., Gilbert E. Andrews, William A. Friedlander, and Issie L. Jenkins, Attys., Tax Division, Department of Justice, on brief for appellee.

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


ALDRICH, Chief Judge.

This is an action brought in the district court to recover alleged over-payments of income tax. Plaintiff taxpayer testified by deposition of its president and sole stockholder, one Ray. The government offered Ray's deposition and certain purchase and sales contracts, and moved for summary judgment of dismissal. This the court granted, and taxpayer appealed. Believing that no construction of the evidence warrants recovery, we affirm.

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