1. Home
  2. Browse Decisions
  3. F.2d
  4. 73 F.2d
  5. 73 F.2d 852 (1934)
 

UNITED STATES EX REL. COLE v. HELVERING

No. 6185.

73 F.2d 852 (1934)

UNITED STATES ex rel. COLE v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided November 5, 1934.

Attorney(s) appearing for the Case

Andrew T. Smith and Lewis H. Barnes, both of Washington, D. C., and Elwood Hamilton, of Louisville, Ky., for appellant.

Frank J. Wideman, Asst. Atty. Gen., of the United States, and Sewall Key, of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, HITZ, and GRONER, Associate Justices.

PER CURIAM.

Appeal from a judgment in the Supreme Court of the District, in a mandamus proceeding, overruling the demurrer of appellant (petitioner below) to the answer of appellee (respondent below) and dismissing the petition, appellant electing to stand on his demurrer.

The question involved in this appeal is whether the Commissioner of Internal Revenue may retain from an amount adjudicated to be overpayment of taxes for 1929 a sufficient sum to cover an...

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