BLACKBURNE v. BROWN

No. 4328.

43 F.2d 320 (1930)

BLACKBURNE et al. v. BROWN, Formerly Acting Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

September 4, 1930.


Attorney(s) appearing for the Case

Thomas R. White, Albert B. Maris, and White, Parry, Schnader & Maris, all of Philadelphia, Pa., for appellant.

Calvin S. Boyer, U. S. Atty., and Mark Thatcher, Asst. U. S. Atty., both of Philadelphia, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Thomas H. Lewis, Jr., and E. J. Dowd, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C.), for appellee.

Before BUFFINGTON and DAVIS, Circuit Judges, and JOHNSON, District Judge.


JOHNSON, District Judge.

This is an action at law to recover $24,903.66, with interest, alleged to have been erroneously assessed and collected as federal estate tax under the Revenue Act of 1924. The defendant filed an affidavit of defense, raising the question of law that the facts set forth in the statement of claim are not sufficient to constitute a cause of action. The District Court [35 F.2d 963] held the defense sufficient...

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