HERING v. TAIT

No. 3463.

65 F.2d 703 (1933)

HERING et al. v. TAIT, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

June 15, 1933.


Attorney(s) appearing for the Case

John H. Skeen and Hilary W. Gans, both of Baltimore, Md. (Emory, Beeuwkes, Skeen & Oppenheimer and Brune, Parker, Carey & Gans, all of Baltimore, Md., on the brief), for appellants.

Simon E. Sobeloff, U. S. Atty., of Baltimore, Md. (James K. Cullen and Wilfred T. McQuaid, Asst. U. S. Attys., both of Baltimore, Md., on the brief), for appellee.

Before PARKER and SOPER, Circuit Judges, and ERNEST F. COCHRAN, District Judge.


PARKER, Circuit Judge.

This is an appeal in an action to recover income taxes paid for the years 1926 and 1927. The plaintiffs in the court below were the receivers of the First National Company, a Delaware corporation doing business in the city of Baltimore. Defendant was the Collector of Internal Revenue for the state of Maryland to whom the taxes had been paid. The allegation of plaintiffs was that no taxes were due by the corporation for the years in question...

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