HOFFMAN v. UNITED STATES

No. K-85.

53 F.2d 282 (1931)

HOFFMAN et al. v. UNITED STATES.

Court of Claims.

October 20, 1931.


Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., for plaintiffs.

Ralph C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

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


GREEN, Judge.

The plaintiffs bring this suit as executors of the estate of Herman H. Hoffman, deceased, to recover $21,183.89 taxes alleged to have been unlawfully collected from the said Herman H. Hoffman, or his estate, for the year 1917 upon dividends received from the Democrata Cananea Sonora Copper Company.

The parties have stipulated as to the facts, and those material to the decision of the case will be hereinafter stated.

The Democrata Cananea...

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