BERTELSEN v. WHITE

No. 2787.

65 F.2d 719 (1933)

BERTELSEN v. WHITE, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

June 15, 1933.


Attorney(s) appearing for the Case

John W. Lowrance, of Boston, Mass. (Dion S. Birney, of Washington, D.C., of counsel), for appellant.

F. F. Korell, Sp. Atty., Bureau of Internal Revenue, of Washington, D.C. (Frederick H. Tarr, U.S. Atty., and J. Duke Smith, Sp. Asst. to U.S. Atty., both of Boston, Mass., and C.M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D.C., on the brief), for appellee.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


BINGHAM, Circuit Judge.

This is an action brought by Bertelsen, receiver of the Crowell & Thurlow Steamship Company, against Thomas W. White, as collector of internal revenue, to recover an alleged overpayment of $50,000 in taxes for the year 1920. In his answer the collector pleaded a general denial; that he was not the proper party defendant; and a former judgment of dismissal in the Court of Claims as a bar to the action. The District Court did not pass upon...

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