UNITED STATES v. SAFETY CAR HEATING & LIGHTING CO.

Nos. 5445, 5446.

76 F.2d 133 (1935)

UNITED STATES v. SAFETY CAR HEATING & LIGHTING CO. ROGERS, Collector of Internal Revenue, v. SAME.

Circuit Court of Appeals, Third Circuit.

February 26, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., Harlan Besson, U. S. Atty., of Trenton, N. J., and Isador S. Worth, U. S. Atty., of Riverside, N. J., for appellants.

Henry T. Stetson, of Orange, N. J. (Thomas G. Haight, of Jersey City, N. J., and Robert H. Montgomery and James O. Wynn, both of New York City, of counsel), for appellee.

Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges.


BUFFINGTON, Circuit Judge.

These two cases, one brought by the taxpayer against the United States, the other against the collector, involved the same facts and the general claim that taxes had been illegally collected from the taxpayer and that it was entitled to recover them back. The cases were tried together by a judge who was empowered by statute to try the first case and by written stipulation the second. The cases received detailed study by him, and by reference...

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