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RAYBESTOS-MANHATTAN CO. v. U.S.

No. 20.

296 U.S. 60 (1935)

RAYBESTOS-MANHATTAN, INC. v. UNITED STATES.

Supreme Court of United States.

Decided November 11, 1935.

Attorney(s) appearing for the Case

Mr. Charles H. LeFevre, with whom Mr. Howard S. LeRoy was on the brief, for petitioner.

Mr. A.F. Prescott, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Mr. James W. Morris were on the brief, for the United States.

MR. JUSTICE STONE delivered the opinion of the Court.

In this case we granted certiorari to review a judgment of the Court of Claims, to settle a doubtful point of federal law, of importance in the administration of the revenue acts, and to resolve a conflict of the decision below with that of the Court of Appeals for the Third Circuit in MacLaughlin v. Westmoreland Coal Co., 73 F.2d 1004

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