UNITED STATES v. EMERY

No. 117.

237 U.S. 28 (1915)

UNITED STATES v. EMERY, BIRD, THAYER REALTY COMPANY.

Supreme Court of United States.

Decided April 5, 1915.


Attorney(s) appearing for the Case

Mr. Solicitor General Davis, with whom Mr. Karl W. Kirchwey was on the brief, for the United States.

Mr. Albert R. Strother, with whom Mr. James G. Smart was on the brief, for defendant in error.


MR. JUSTICE HOLMES delivered the opinion of the court.

This is a suit under the Judicial Code of March 3, 1911, c. 231, § 24, par. 20, 36 Stat. 1087, 1093, formerly the Tucker Act of March 3, 1887, c. 359, §§ 1, 2, 24 Stat. 505, to recover the amount of taxes paid under protest. It presents two questions: Whether the District Court sitting as a Court of Claims had jurisdiction of this case; and whether the claimant...

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