No. 173.

297 U.S. 106 (1936)


Supreme Court of United States.

Decided January 13, 1936.

Attorney(s) appearing for the Case

Assistant Solicitor General Bell, with whom Solicitor General Reed, Assistant Attorney General Wideman and Mr. John R. Benney were on the brief, for the Commissioner.

Mr. John G. Jackson, with whom Messrs. William H. White, Jr., and George B. Brooks were on the brief, for Salvage.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

These cross writs bring up a judgment of the Circuit Court of Appeals, 2nd Circuit, which disapproved a deficiency assessment for 1929 income; and authorized recovery for overpayment below the taxpayer's claim.

The petition for certiorari in No. 173 asserts: "The question is — Whether the taxpayer is estopped to claim that the difference between the...

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