LUTTRELL v. UNITED STATES

Nos. 5472, 5473.

41 F.2d 517 (1930)

LUTTRELL v. UNITED STATES. PETREE v. SAME.

Circuit Court of Appeals, Sixth Circuit.

June 13, 1930.


Attorney(s) appearing for the Case

Forrest Andrews, of Knoxville, Tenn., for appellants.

Everett Greer, of Knoxville, Tenn. (John H. Doughty, of Knoxville, Tenn., and C. M. Charest and Miles J. O'Connor, both of Washington, D. C., on the brief), for the United States.

Before DENISON, Circuit Judge, and COCHRAN and JONES, District Judges.


PER CURIAM.

These were actions brought to recover deficiency assessments of income tax, the actions being based on the theory that the deficiency assessments were wrongful. The cases were tried before the court without a jury. The records contain what is called an agreed statement of facts, but they present no legal question within our power to review. The facts, evidential and ultimate, so stated, present the question whether the stockholding interests of plaintiffs...

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