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DUFFY v. PITNEY

Nos. 3119, 3120.

2 F.2d 230 (1924)

DUFFY, Former Collector of Internal Revenue, v. PITNEY et al. FERGUSON, Collector of Internal Revenue, v. SAME.

Circuit Court of Appeals, Third Circuit.

October 9, 1924.

Attorney(s) appearing for the Case

Walter G. Winne, U. S. Atty., of Hackensack, N. J., Walter H. Bacon, Jr., Asst. U. S. Atty., of Bridgeton, N. J., and Nelson T. Hartson, Sol. of Internal Revenue, and Thomas H. Lewis, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., for plaintiffs in error.

Pitney, Hardin & Skinner, of Newark, N. J. (Corwin Howell, of Newark, N. J., of counsel), for defendants in error.

Murray, Aldrich & Roberts, of New York City (Winthrop W. Aldrich and Harrison Tweed, both of New York City, of counsel), amici curiæ.

Before WOOLLEY and DAVIS, Circuit Judges, and THOMPSON, District Judge.

WOOLLEY, Circuit Judge.

This record comprises two actions brought by the same plaintiffs, as executors of the will of Marcus L. Ward, against two defendants, collectors of internal revenue for different periods, to recover taxes which, it is claimed, were unlawfully assessed and collected. The suits were brought against different collectors for the reason that some of the taxes were paid to one and some to the other. The same questions of law arose in both cases....

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