NICHOLS, Collector of Internal Revenue, v. SMITH. No. 2356.Circuit Court of Appeals, First Circuit. November 22, 1929. Appeal from the District Court of the United States for the District of Massachusetts; Elisha H. Brewster, Judge. Action by Sumner Smith, executor, against Malcolm E. Nichols, Collector of Internal Revenue. Judgment for plaintiff [28 F.2d 629], and […]
