FIDELITY & DEPOSIT CO. OF MARYLAND v. HELVERING

No. 7434.

112 F.2d 205 (1940)

FIDELITY & DEPOSIT CO. OF MARYLAND v. HELVERING, Commissioner of Internal Revenue, et al.

United States Court of Appeals for the District of Columbia.

Decided April 15, 1940.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for appellant.

David A. Pine, U. S. Atty., John W. Fihelly, Asst. U. S. Atty., and Sewall Key, Sp. Asst. to Atty. Gen., and E. E. Angevine and John A. Gage of the Department of Justice, all of Washington, D. C., for appellees.

Before GRONER, Chief Justice, and MILLER and VINSON, Associate Justices.


VINSON, Associate Justice.

This is an appeal from an order of the District Court awarding the appellees $6,500 on an injunction bond for that amount executed by one Mertz with the Fidelity and Deposit Company of Maryland as surety.

Since one of the questions presented concerns the application to be given a Statute of Limitations, in the statement of relevant facts the time and sequence of events must be noted with some particularity.

On March 15, 1921...

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