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UNITED STATES v. RYERSON

Nos. 7133, 7134.

114 F.2d 150 (1940)

UNITED STATES v. RYERSON et al. RYERSON et al. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

Writ of Certiorari Granted November 12, 1940.

Attorney(s) appearing for the Case

Laird Bell, William N. Haddad and James P. Johnson, all of Chicago, Ill., for plaintiffs.

Edward First, Asst. Atty., Gen., Wm. J. Campbell, of Chicago, Ill., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur L. Jacobs, Sp. Assts. to Atty. Gen., for defendant.

Before TREANOR and KERNER, Circuit Judges, and LINDLEY, District Judge.

Writ of Certiorari Granted November 12, 1940. See 61 S.Ct. 142, 85 L.Ed. ___.

TREANOR, Circuit Judge.

This action was brought in the District Court under the Tucker Act.1 to recover gift taxes for the years 1934 and 1935. The taxes were assessed by the Commissioner of Internal Revenue and have been paid by the taxpayer. Recovery is sought on the ground that the taxes were wrongfully exacted.

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