1. Home
  2. Browse Decisions
  3. F.2d
  4. 42 F.2d
  5. 42 F.2d 344 (1930)
 

SECOND NAT. BANK v. UNITED STATES

No. K-38.

42 F.2d 344 (1930)

SECOND NAT. BANK OF SAGINAW v. UNITED STATES.

Court of Claims.

June 16, 1930.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges.

GREEN, Judge.

In the opinion originally filed we held that the Treasury regulation which fixes the day on which the collector receives the check in payment of taxes as the date of payment unless the check is returned dishonored is a reasonable and valid regulation. In the motion for new trial plaintiff's attorney calls attention to another regulation which recites —

"* * * A taxpayer who tenders a certified...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases