JOHN B. SEMPLE & CO. v. UNITED STATES

No. 3126.

7 F.2d 1023 (1925)

JOHN B. SEMPLE & CO., a Former Pennsylvania corporation, by Its Directors, John B. Semple, Samuel D. Cushing, Richard W. Robbins, Tracy M. Kramer, and Walter C. Miller, v. UNITED STATES.

District Court, W. D. Pennsylvania.

June 27, 1925.


Attorney(s) appearing for the Case

Charles A. Woods, of Pittsburgh, Pa., for plaintiff.

Walter Lyon, U. S. Atty., and Warren H. Van Kirk, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa.


GIBSON, District Judge.

The plaintiff has brought action to recover the sum of $3,315.72, with interest from September 3, 1920. This amount is alleged to have been improperly retained by defendant upon the claim that it was due to it as a part of income tax payable by plaintiff. The defendant, in accordance with the Pennsylvania practice, has filed an affidavit raising questions of law. The facts are not in dispute, and counsel have stipulated that judgment shall...

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