FOX v. ROTHENSIES

No. 7284.

115 F.2d 42 (1940)

FOX et al. v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

September 30, 1940.


Attorney(s) appearing for the Case

Edwin Hall, 2d, and Harry J. Alker, Jr., both of Philadelphia, Pa., for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and W. Croft Jennings, Sp. Assts. to Atty. Gen., for appellee.

Before MARIS, CLARK, and JONES, Circuit Judges.


CLARK, Circuit Judge.

The trial of the case in the District Court reflects a confused procedure. The confusion inheres in the diversity of the taxpayer's remedies and forums. He can sue the Collector personally as at common law (clearly anachronistic and circumlocutory),1 he can sue the United States in the Court of Claims,2 or in the District Court sitting (within a financial limitation) as a Court of Claims...

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