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CROMPTON & KNOWLES LOOM WORKS v. WHITE

No 2761.

65 F.2d 132 (1933)

CROMPTON & KNOWLES LOOM WORKS v. WHITE, Collector.

Circuit Court of Appeals, First Circuit.

As Amended on Denial of Rehearing May 23, 1933.

Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C. (George A. Morin, of Boston, Mass., and C. Leo De Orsey and Frederick S. Winston, both of Washington, D. C., on the brief), for appellant.

J. Duke Smith, Sp. Asst. to U. S. Atty., of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., on the brief), for appellee.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

The plaintiff brought an action at law in the United States District Court against the defendant as collector of internal revenue to recover $16,055.57 which it had been required to pay as interest on a certain deficiency assessment. The case was tried, jury waived, before the District Judge, upon an agreed statement of facts and certain documentary evidence. The District Judge gave judgment for the defendant, and the plaintiff has appealed...

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