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COMER v. DAVIS

No. 9121.

107 F.2d 355 (1939)

COMER v. DAVIS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

November 15, 1939.

Attorney(s) appearing for the Case

Lee C. Bradley, Jr., and A. J. Bowron, Jr., both of Birmingham, Ala., for appellant.

Courtnay C. Hamilton, Sp. Asst. to Atty. Gen., and Jim C. Smith, U. S. Atty., and Erle Pettus, Jr., Asst. U. S. Atty., both of Birmingham, Ala., for appellee.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

This appeal is from an order sustaining appellee's motion to dismiss appellant's amended complaint filed under the Tucker Act, 28 U.S.C.A. § 41 (20), for the recovery of an alleged overpayment of taxes for the year 1930. The statute involved is Section 22 of the Revenue Act of 1928, 45 Stat. 791, 797, set out in the margin.1

The case is that appellant, together...

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