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COUDON v. TAIT

No. 3315.

61 F.2d 904 (1932)

COUDON v. TAIT, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

November 28, 1932.

Attorney(s) appearing for the Case

William A. Seifert and Frank C. Miller, both of Pittsburgh, Pa. (Frederick W. Brune, of Baltimore, Md., Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa., and Semmes, Bowen & Semmes, of Baltimore, Md., on the brief), for appellant.

Simon E. Sobeloff, U. S. Atty., and Charles G. Page, Asst. U. S. Atty., both of Baltimore, Md., for appellee.

Before NORTHCOTT and SOPER, Circuit Judges, and PAUL, District Judge.

NORTHCOTT, Circuit Judge.

This is an appeal from the judgment of the District Court of the United States for the District of Maryland entered on the 8th day of February, 1932, in a suit at law for the recovery of income and surtaxes in the sum of $28,640.07, with interest thereon from the 15th day of March, 1925; the sum of $2,145.77 with interest thereon from the 15th day of March, 1926, the damages being laid at $50,000.

The facts were stipulated, and a...

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