Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Tax
Thomas W. WHITE, Collector, Defendant, Appellant, v. Walter C. LEWIS, Plaintiff, Appellee
61 F.2d 1046·United States Court of Appeals for the First Circuit·1932
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Thomas W. WHITE, Collector, Defendant, Appellant, v. Walter C. LEWIS, Plaintiff, Appellee.
No. 2708.
Circuit Court of Appeals, First Circuit.
Oct. 21, 1932.
For opinion below, see 56 F.(2d) 390.
J. Duke Smith, Sp. Asst, to U. S. Atty.,. of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., C. M. Charest, Gen.. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the-brief), for appellant.
George S. Fuller of Boston, Mass. (Burn-ham, Bingham, Gould & Murphy, of Boston,. Mass., on the brief), for appellee.
Before BINGHAM, WILSON, and MORTON, Circuit Judges.
[MAJORITY — PER CURIAM.]
PER CURIAM.
It is ordered that this appeal be, and the-same hereby is, dismissed.