UNITED STATES v. SULLIVAN

No. 4819.

213 F.2d 765 (1954)

UNITED STATES v. SULLIVAN.

United States Court of Appeals First Circuit.

June 21, 1954.


Attorney(s) appearing for the Case

Elmer J. Kelsey, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., Anthony Julian, U. S. Atty., and Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., on brief), for appellant.

John J. Gartland, Boston, Mass. (Frederick W. Mansfield, Boston, Mass., on brief), for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


HARTIGAN, Circuit Judge.

This is an appeal from a judgment for the plaintiff in the sum of $18,134.10 with interest from June 9, 1952, entered in the United States District Court for the District of Massachusetts on September 18, 1953. On this appeal the plaintiff has adopted the defendant's statement of the case, which is substantially as follows.

The plaintiff sued to recover estate taxes alleged to have been erroneously...

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