EMERY v. UNITED STATES

No. 3431.

27 F.2d 992 (1928)

EMERY et al. v. UNITED STATES.

District Court, W. D. Pennsylvania.

June 9, 1928.


Attorney(s) appearing for the Case

James Walton, of Pittsburgh, Pa., for plaintiffs.

John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa., and C. M. Charest, General Counsel Bureau of Internal Revenue, and Wm. T. Sabine, Jr., Spec. Atty. Bureau of Internal Revenue, both of Washington, D. C., for the United States.


THOMSON, District Judge.

This case is before the court on an affidavit of defense raising questions of law under the Pennsylvania Practice Act of 1915 (Pa. St. 1920, §§ 17181-17204). The action is brought to recover $37,054.93, alleged to have been erroneously paid by Lewis Emery, Jr., decedent, for the year 1917.

The legal position of the defendant is that this court is without jurisdiction to hear and determine the issue involved, because of certain...

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