CODMAN v. MILES

Nos. 2729, 2730.

28 F.2d 823 (1928)

CODMAN v. MILES. SAME v. TAIT, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

October 22, 1928.


Attorney(s) appearing for the Case

John R. Lazenby of New York City and L. Vernon Miller of Baltimore Md. (Marbury, Gosnell & Williams, of Baltimore, Md., on the brief), for appellant.

A. W W Woodcock, U S. Atty., of Baltimore, Md., and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellees.

Before WADDILL and NORTHCOTT, Circuit Judges, and WATKINS, District Judge.


NORTHCOTT, Circuit Judge.

These suits were instituted by the appellant, who was the plaintiff below, against the appellees, who were defendants below, to recover income taxes paid by the plaintiff under protest on income received in the years 1918, 1919, 1920, 1921, and 1922. Both suits involve the same questions, although the taxes were paid under different Revenue Acts and to different collectors of Internal Revenue at Baltimore, Md.; defendant Tait having succeeded...

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