UNITED STATES v. WAGNER ELECTRIC MFG. CO.

No. 9452.

61 F.2d 204 (1932)

UNITED STATES v. WAGNER ELECTRIC MFG. CO.

Circuit Court of Appeals, Eighth Circuit.

September 26, 1932.


Attorney(s) appearing for the Case

T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Louis H. Breuer, U. S. Atty., of Rolla, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the United States.

R. W. Chubb, of St. Louis, Mo. (Lewis, Rice, Tucker, Allen & Chubb, of St. Louis, Mo., on the brief), for appellee.

Before GARDNER and SANBORN, Circuit Judges, and NORDBYE, District Judge.


SANBORN, Circuit Judge.

The appellee, who will be hereinafter referred to as the taxpayer, brought suit against the United States to recover income and profits taxes for the calendar year 1918, which taxes were alleged to have been erroneously assessed and collected. The case was tried by the court without a jury, and resulted in a judgment for the taxpayer. The government has appealed.

There is no dispute as to the facts. The taxpayer, prior to the year 1916...

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