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UNITED SHOE MACHINERY CORPORATION v. WHITE

13 F.Supp. 97 (1935)

UNITED SHOE MACHINERY CORPORATION v. WHITE, Collector of Internal Revenue. SAME v. NICHOLS, Former Collector of Internal Revenue.

District Court, D. Massachusetts.

December 6, 1935.

Attorney(s) appearing for the Case

Choate, Hall & Stewart and Frank W. Knowlton, all of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty., and J. Duke Smith, Sp. Asst. to the U. S. Atty., both of Boston, Mass., Frank J. Wideman, Asst. Atty. Gen., and Andrew D. Sharpe and John G. Remey, Sp. Assts. to the Atty. Gen., for defendants.

McLELLAN, District Judge.

In these actions at law the plaintiff seeks to recover in separate counts varying sums which it was compelled to pay by way of income taxes for the years 1923 to 1926, inclusive. The cases were tried on agreed statements of facts on file, on certain papers marked as exhibits, on an oral stipulation to be stated presently, and upon the testimony of Mr. James Allan, who had charge of the tax department of the United Shoe Machinery Corporation...

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