LEHMAN v. TAIT

No. 3237.

58 F.2d 20 (1932)

LEHMAN v. TAIT, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

April 12, 1932.


Attorney(s) appearing for the Case

William S. Hammers, of Washington, D. C., for appellant.

James K. Cullen, Sp. Asst. to U. S. Atty., and Simon E. Sobeloff, U. S. Atty., both of Baltimore, Md., for appellee.

Before PARKER and NORTHCOTT, Circuit Judges, and MEEKINS, District Judge.


NORTHCOTT, Circuit Judge.

This is an action brought by appellant, who was plaintiff below, in the District Court of the United States for the District of Maryland, against the appellee, seeking to recover taxes alleged to have been unlawfully assessed against and collected from the plaintiff for the year 1917. At the trial a jury was waived, and the issues, both of fact and law, were submitted to the judge, who found in favor of the defendant, from which action the...

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