District Court, D. Massachusetts July 31, 1928, No. 3236 (Clark v. United States)

MORTON, District Judge.

The previsions of Revenue Act 1921, § 403 (Comp. St. § 6336%d), under which this ease arises, are substantially the same as those of the act of 1918 (Comp. St. § 6336%d), under which Edwards v. Slocum, 264 U. S. 61, 44 S. C.t. 293, 68 L. Ed. 564, was decided. And the essential question is how far this case is governed by that decision. In Edwards v.