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BAIRD v. UNITED STATES

No. 6891.

65 F.2d 911 (1933)

BAIRD v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

July 6, 1933.

Attorney(s) appearing for the Case

S. L. Herold, of Shreveport, La., for appellant.

Ralph E. Smith and W. B. Duff, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., and Philip H. Mecom, U. S. Atty., of Shreveport, La., for the United States.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

FOSTER, Circuit Judge.

This is a suit brought under the provisions of the Tucker Act, Jud. Code § 24(20), 28 USCA § 41(20), to recover the sum of $3,340.89, alleged to have been unlawfully exacted and collected from appellant by the late Jacob O. Bender, collector of internal revenue for the district of Louisiana, as income taxes for the year 1920. The case was submitted on a stipulation as to the facts. The facts material to a decision are as follows:<...

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