HAMLEN et al. v. WELCH, Former Collector. No. 3611.Circuit Court of Appeals, First Circuit. December 30, 1940. Page 414 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 415 Appeal from the District Court of the United States for the District of Massachusetts; […]