WHITE v. LEWIS

J. Duke Smith, Sp.

to U.S.

, of Boston,

(Frederick H. Tarr, U.S.

, of Boston,

, C.M. Charest,

Counsel, Bureau of Internal Revenue,

T.H. Lewis, Jr., Sp.

, Bureau of Internal Revenue, both of Washington, D.C., on the brief), for

George S. Fuller of Boston,

(Burnham, Bingham, Gould Murphy, of Boston,

, on the brief), for