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UNITED STATES v. MELLON

No. 5018.

39 F.2d 505 (1930)

UNITED STATES ex rel. ENDICOTT et al. v. MELLON, Secretary of the Treasury, et al.

Court of Appeals of District of Columbia.

Decided March 3, 1930.

Motion for Rehearing and Reargument Denied March 22, 1930.

Attorney(s) appearing for the Case

J. Harry Covington, Spencer Gordon, and Newell W. Ellison, all of Washington, D. C., for appellants.

Leo A. Rover, O. R. McGuire, and Harrison F. McConnell, all of Washington, D. C., for appellees.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.

ROBB, Associate Justice.

Appeal from a judgment in the Supreme Court of the District in a mandamus proceeding overruling appellants' demurrer to the answer of appellees and dismissing the petition.

The material facts are as follows: On April 1, 1918, Henry B. Endicott, a citizen of the United States and a resident of Massachusetts, filed his individual income tax return for the year 1917, by which there was shown to be due a tax of $467,071.92. This tax he...

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