C. T. C. INV. CO. v. UNITED STATES

No. 6790.

108 F.2d 383 (1939)

C. T. C. INV. CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

December 14, 1939.


Attorney(s) appearing for the Case

Irvin H. Fathchild, of Chicago, for plaintiff-appellant.

George H. Zeutzuis, Department of Justice, Tax Division, of Washington, D. C., James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and F. A. Michels, Sp. Assts. to the Atty. Gen., (William J. Campbell, U. S. Atty., and David L. Bazelon, Asst. U. S. Atty., both of Chicago, Ill., of counsel), for appellee.

Before EVANS, TREANOR, and KERNER, Circuit Judges.


EVANS, Circuit Judge.

Plaintiff's appeal is from an order of the District Court dismissing for want of jurisdiction, its action against the Government. In this action plaintiff sought to recover $20,698.20 overpaid as corporate income taxes for the years 1920, 1924, 1925, and 1928. The finding of lack of jurisdiction was predicated on the theory that the cause of action was not one arising under the Tucker Amendment, 28 U.S.C.A. § 41, par. 20.

Plaintiff...

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