Evening star., 1938-07-16
Career Man Presents U.S..
With $4,000, 900 Tax Victory
NJ. B. Lening Is Credited
for Ruling Against
RaskOb, Du PO,,t.

"Just the routine case Of a career
man In the Government service"
This is the Characterization given
the task Of chief Federal counsel in
the case in which the Government
has just won victory in the Board
Of Tax Appeals over Pierre S. du Pont
and John j. Raskob to the extent of
nearly 100000.
The career man who handled the
case with cooperation of some of his
associates Is Mason B. Leming, who
holds the title of general assistant
counsel in the ofice of Chief Coun-
sci. Bureau OF Internal Revenue.
Mr.. Leming has handled several
other big cases in his career of more
than % years in the Government, is
Of which have been in the Treasury
Department.
Career Aids Uncle Sam.
He Is considered by his superiors
as a typical example Of the career
man who not only has improved his
service to his Government by his ex-
perience, but also by his education,
so that he has been able to accom-
plish big things for Uncle Sam.
The Board Of Tax Appeals found
that Mr.. du Pont and Mr.. Raskob
had attempted to evade income taxes
by paper transactions" in securities.
The exact amount is to be determined
under the law by computation.
Coming from Arkansas, where he
had been admitted to the bar in 1909,
Mr. Leming entered the Government
service as a special agent in the Cen
eral Land Ofiice of the Interior De-
partment, where he gained experience
in legal procedure for the Government.
He moved over to the Treasury De-
partment in January, 1922, when he
joined forces of the intelligence unit
of the Bureau of Internal Revenue.
In his capacity there he participated
in personnel investigations, during the
prohibition era, and was active in q
big prohibition bribe case In Pitts
burgh, where the Government took
over $4,000 paid as bribe to Fed
eral prohibition agents, although the
defendant was acquitted.
Fought in Big Tax Cases.
Transferring to the Office of general
counsel of the bureau in 1924, Mr..
Leming participated in many out
standing tax cases. In one Of these
he was opposed at different times by
two former candidates for President
Of the United States-John w. Davis
and Charles Evans Hughes, now Chief
Justice of the United States.
This case involved Clegg & Kerr,
English ship owners, represented first
by Mr.. Hughes and later by Mr.. Davis.
Mr.. Leming handled the case for the
bureau and was of Government coun-
sci when the Department Of Justice
took over prosecution when the case
was appealed to the Supreme Court
of the United States. The Govern
ment won its contention for a tax of
$3,300,000 and the Supreme Court
denied the taxpayers petition for a
writ of certiorari.
Two other we'll known cases in
which Mr.. Leming has represented the
Government were those of the income
tax cases of Cecil B. DeMille and
William G. DeMille, motion picture
magnates. The former case was lost
and the latter won by the Govern
ment.
Meantime, like many other Federal
officials and employees here, Mr..
Leming pursued further his education
and training. He graduated from
Georgetown University in law, was
admitted to the bar here, and finally
to practice before the Supreme Court
of the United States.
Mr.. Leming lives with his wife and
S-year-old daughter Nancy at o315
Montgomery avenue, North Chevy
Chase, Md.
Develops Principal Arguments.
The Raskob and Du Pont cases,
which involve income taxes on the
year 1929, reached the Board of Tax
Appeals originally in February, 1888,
by an appeal of the taxpayers against
deficiency assessments levied by the
commissioner Of internal revenue. The
original answer of the commissioner
IL. which Mr.. Leming participated was
filed in March, 1888, but the amended
answer OF the commissioner bringing
UP the issue of the paper transac-
tions" IN securities was filed in 1886.
Mr.. Leming was chief OF Government
counsel at the hearings before the
board in May, 1887, and the decision
OF the board WAS recentlv iSS,,ed He