MacCORKLE v. COMMISSIONER OF INTERNAL REVENUE

No. 2690.

26 F.2d 247 (1928)

MacCORKLE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

May 5, 1928.


Attorney(s) appearing for the Case

Edgar J. Goodrich, of Charleston, W. Va. (T. S. Clark and Price, Smith & Spilman, all of Charleston, W. Va., on the brief), for petitioner.

Howard T. Jones, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, General Counsel Bureau of Internal Revenue, and L. W. Scott, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and GRONER, District Judge.


PER CURIAM.

In the argument of the case before this court it was stated by counsel representing the government that the dismissal of the petition before the Board of Tax Appeals, on motion of the Commissioner of Internal Revenue, did not in any way preclude or prevent the petitioner here from paying the tax assessed under protest without prejudice to his right to sue in the District Court of the United States for the Southern District of West Virginia to recover the...

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