SEELEY TUBE & BOX CO. v. MANNING

No. 9693.

172 F.2d 77 (1948)

SEELEY TUBE & BOX CO. v. MANNING.

United States Court of Appeals Third Circuit.

Decided December 20, 1948.


Attorney(s) appearing for the Case

Albert Freeman, of Newark, N. J. (Bilder, Bilder & Kaufman, of Newark, N. J., and George G. Tyler and William J. Nolan, Jr., both of New York City, on the brief), for appellant.

S. Dee Hanson, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson and Robert N. Anderson, Sp. Assts. to Atty. Gen., Isaiah Matlack, U. S. Atty., and Edward V. Ryan, Asst. U. S. Atty., both of Newark, N. J., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and O'CONNELL, Circuit Judges.


GOODRICH, Circuit Judge.

This is a suit by a taxpayer to get back some money from the Government. The taxpayer was entitled to a refund for taxes paid in 1941.1 It was repaid $40,384.66 and the Government kept back $4513.34 which it claimed as interest upon an alleged deficiency. The District Court denied relief to the taxpayer who, therefore, seeks help here.

The point of the case can best be understood if non-technically stated...

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