Hill v. Commissioner of Internal Revenue

38 F.2d 165 (1930)

HILL

v.

COMMISSIONER OF INTERNAL REVENUE.[*]

PLUMER

v.

SAME.

Nos. 2360, 2361.

Circuit Court of Appeals, First Circuit.

January 23, 1930.

Robert G. Dodge, of Boston, Mass. (H. S. Davis, of Boston, Mass., on the brief), for petitioners.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, and John MacC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

BINGHAM, Circuit Judge.

These petitions, No. 2360 and No. 2361,…