United States

Not overruled or negatively treated on appealinfoCoverage
Circuit Court of Appeals, Fourth CircuitAug 28, 1939
106 F.2d 315 (4th Cir. 1939)

Cases citing this case

How cited

  • United States v. Herring

    …— A credit of an overpayment in respect of any tax shall be void if a refund of such overpayment would be…

  • Spaid v. United States

    …Judgment for plaintiffs in accordance with opinion. Affirmed in 106 F.2d 315. CHESNUT, District…

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Nos. 4487, 4488.

August 28, 1939.

Appeals from the District Court of the United States for the District of Maryland, at Baltimore; W. Calvin Chesnut, Judge.

Thomas G. Carney, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U.S. Atty., of Baltimore, Md., on the brief), for appellant.

George E. Elliott, of Washington, D.C. (C.L. Aiello, of Washington, D.C., McKenney, Flannery Craighill and Mohun Elliott, all of Washington, D.C., on the brief), for appellees.

Before PARKER and NORTHCOTT, Circuit Judges, and H.H. WATKINS, District Judge.

Careful consideration of the questions involved in these cases convinces us that the decisions below were correct for reasons adequately stated in the opinions of the District Judge. Flannery v. United States, 25 F. Supp. 677; Spaid v. United States, 28 F. Supp. 670. As nothing could be added by further discussion of the questions, in the decision of which the lower court followed decisions of the Second Circuit (Helvering v. Archbald, 70 F.2d 720, Helvering v. Walbridge, 70 F.2d 683), the opinions of the District Judge are adopted as the opinions of this Court.


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