STATEN ISLAND HYGEIA ICE & COLD S. CO. v. UNITED STATES

No. 351.

85 F.2d 68 (1936)

STATEN ISLAND HYGEIA ICE & COLD STORAGE CO. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

July 17, 1936.


Attorney(s) appearing for the Case

Benjamin Mahler, of New York City (Irving Levinson and Sol A. Klein, both of Brooklyn, N. Y., of counsel), for appellant.

Robert H. Jackson, Asst. Atty. Gen., Sewall Key and E. E. Angevine, Sp. Assts. to the Atty. Gen., and Leo J. Hickey, U. S. Atty., and Vine H. Smith, Asst. U. S. Atty., both of Brooklyn, N. Y., for the United States.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


SWAN, Circuit Judge.

This is a suit under the Tucker Act (28 U.S.C.A. § 41 (20) to recover 1918 taxes in the sum of $7,432.75 erroneously paid after collection was barred by the statute of limitations. As incidental to the judgment sought, the complaint prayed that a compromise agreement executed between the taxpayer and the commissioner be set aside. Consequently the action was transferred from the law side of the court and heard on the equity side. From an...

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