UNITED STATES v. CLEVELAND, P. & E. R. CO.

No. 5451.

42 F.2d 413 (1930)

UNITED STATES v. CLEVELAND, P. & E. R. CO., Inc.

Circuit Court of Appeals, Sixth Circuit.

July 1, 1930.


Attorney(s) appearing for the Case

John H. Pigg, of Washington, D. C. (Wilfred J. Mahon, of Cleveland, Ohio, and C. M. Charest, of Washington, D. C., on the brief), for the United States.

J. C. Little, of Cleveland, Ohio (Tolles, Hogsett & Ginn and J. W. Reavis, all of Cleveland, Ohio, on the brief), for appellee.

Before DENISON, MACK, and HICKS, Circuit Judges.


MACK, Circuit Judge.

Appeal from a judgment for defendant entered on the pleadings in an action by the United States under section 283(j) of the Revenue Act of 1926 (44 Stat. 9, 65, 26 USCA § 1064(j) to recover income and profits taxes for the years 1918 and 1919. The 1926 act provided that when, prior to its effective date, a hearing was had before the Board of Tax Appeals, there could be no review by the Circuit Court of Appeals but that the Commissioner might...

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