LeTULLE v. SCOFIELD

No. 63.

308 U.S. 415 (1940)

LeTULLE v. SCOFIELD, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 2, 1940.


Attorney(s) appearing for the Case

Mr. Homer L. Bruce, with whom Mr. W.E. Davant was on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and F.E. Youngman were on the brief, for respondent.


MR. JUSTICE ROBERTS delivered the opinion of the court.

We took this case because the petition for certiorari alleged that the Circuit Court of Appeals had based its decision on a point not presented or argued by the litigants, which the petitioner had never had an opportunity to meet by the production of evidence.

The Gulf Coast Irrigation Company was the owner of irrigation properties. Petitioner was its sole stockholder...

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