1. Home
  2. Browse Decisions
  3. F.2d
  4. 102 F.2d
  5. 102 F.2d 697 (1939)
 

RICHARDSON v. SMITH

No. 190.

102 F.2d 697 (1939)

RICHARDSON v. SMITH, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 10, 1939.

Attorney(s) appearing for the Case

White & Case, of New York City (Charles E. Hughes, Jr., Joseph M. Hartfield, Josiah Willard, and Holt S. McKinney, all of New York City, of counsel), for plaintiff.

James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and James E. Murphy, Sp. Assts. to Atty. Gen., Robert P. Butler, U. S. Atty., and Louis Y. Gaberman, Asst. U. S. Atty., both of Hartford, Conn., for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

This case comes up on an appeal from a judgment for the defendant in an action for money had, brought by a taxpayer against a collector of internal revenue. It was tried by consent to a judge who made findings of fact, and decided that the taxes paid had in fact been due; that is the only question before us, and in deciding it we shall not go behind the findings. The Commissioner of Internal Revenue included within Richardson's income for the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases