SOUTHWESTERN OIL & GAS CO. v. UNITED STATES

No. 3988.

34 F.2d 446 (1929)

SOUTHWESTERN OIL & GAS CO. v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

September 5, 1929.


Attorney(s) appearing for the Case

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

John D. Meyer, U. S., Atty., John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., and C. M. Charest, Gen. Counsel, and Floyd F. Toomey and John H. Pigg, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


BUFFINGTON, Circuit Judge.

In the court below the plaintiff sought to recover for taxes alleged to have been wrongfully collected. On stipulated facts the court entered judgment against the plaintiff. Hence this appeal.

The complicated facts and the statutes bearing thereon are set forth in the opinion of the court below [29 F.2d 404], and it suffices to say that the test of alleged errors narrows to this question: Shall this...

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