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ATKINS v. WHITE

No. 5449.

3 F.Supp. 694 (1933)

ATKINS v. WHITE, Collector of Internal Revenue.

District Court, D. Massachusetts.

June 2, 1933.

Attorney(s) appearing for the Case

Gaston, Snow, Saltonstall & Hunt, of Boston, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to U. S. Atty., both of Boston, Mass., for defendant.

McLELLAN, District Judge.

During the year 1929, the plaintiff received ordinary net income (exclusive of the deduction for charitable contributions) amounting to $95,345.90, and capital net gain amounting to $23,397.50, a total of $118,743.40. The plaintiff elected to be taxed on the capital net gain at the 12½ per cent. rate under the provisions of section 101 (a) of the Revenue Act of 1928 (26 USCA § 2101 (a). During the taxable year 1929, the plaintiff...

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