58 F.2d 487 (1932) HOUSTON CLUB v. UNITED STATES. No. M-74. Court of Claims. May 2, 1932. *488 *489 *490 *491 Robert Ash, of Washington, D. C. (J. A. Phillips, on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. BOOTH, Chief Justice. This case, precisely similar in most of its aspects with numerous others of the same character, involves a...
1 F. Supp. 859 (1932) FABER v. UNITED STATES. No. M-327. Court of Claims. December 5, 1932. *860 *861 Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge. Plaintiff brings this suit to recover the sum of $1,254.79 with interest, alleged to have been wrongfully collected as a tax upon the income of property which had been conveyed in trust by plaintiff. The case involves the construction of section 219 (g) of the Revenue Act of 1926 (44 Stat. 32, 34),...
58 F.2d 1068 (1932) SAVANNAH BANK & TRUST CO. et al. v. UNITED STATES. No. M-316. Court of Claims. May 31, 1932. *1069 Francis R. Lash, of Washington, D. C., for plaintiffs. John A. Rees, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. Plaintiffs sue to recover $3,637.80 paid April 21, 1925, as interest on a portion of an additional tax for the calendar year...
55 F.2d 1007 (1932) SCHUMACHER v. UNITED STATES. No. M-26. Court of Claims. February 8, 1932. *1008 *1009 Joseph J. Klein, of Cleveland, Ohio (Myron A. Finke, of New York City, on the brief), for plaintiff. R. C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Bradley B. Gilman, of Washington, D. C., on the brief), for the United States. *1010 Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WILLIAMS, Judge. The plaintiff in this case...
58 F.2d 503 (1932) BUILDERS' CLUB OF CHICAGO v. UNITED STATES. No. L-514. Court of Claims. May 2, 1932. *504 *505 John E. Hughes, of Chicago, Ill. (William Cogger of Washington, D. C., on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge. This action is brought to recover $9,196.55 taxes paid by the Builders' Club of Chicago on...
58 F.2d 1065 (1932) RALSTON PURINA CO. v. UNITED STATES. No. L-506. Court of Claims. June 6, 1932. *1066 *1067 John E. Hughes, of Chicago, Ill. (William Cogger, of Washington, D. C., on the brief), for plaintiff. John W. Hussey, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (H. S. Fessenden, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. Plaintiff first contends that the...
59 F.2d 125 (1932) HORD v. UNITED STATES. No. L-491. Court of Claims. June 6, 1932. *126 *127 F. W. McReynolds, of Washington, D. C., for plaintiff. John W. Hussey, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (H. C. Clark, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. The question in this case is whether the plaintiff may maintain this action to recover an additional...
59 F.2d 281 (1932) CONSOLIDATED PAPER CO. v. UNITED STATES. No. L-477. Court of Claims. May 31, 1932. *282 *283 *284 *285 *286 *287 Jesse I. Miller, of Washington, D. C., for plaintiff. *288 Charles B. Rugg, Asst. Atty. Gen. (Charles R. Pollard and H. C. Clark, both of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, J. Upon the facts in this case with reference to the organization of the...
58 F.2d 868 (1932) PARKS & WOOLSON MACH. CO. v. UNITED STATES. No. L-242. Court of Claims. May 31, 1932. *869 Frank J. Albus, of Washington, D. C., for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (Charles R. Pollard and H. C. Clark, both of Washington, D. C., on the brief), for the United States. *870 Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. This suit is for the recovery of a tax for 1917 alleged to have been collected by credit at a...
1 F. Supp. 900 (1932) FIRST TRUST CO. OF OMAHA et al. v. UNITED STATES. No. L-180. Court of Claims. December 5, 1932. *901 *902 *903 Walter E. Barton, of Washington, D. C. (Joseph Morton, of St. Joseph, Mo., and Raymond C. Cushwa, of Washington, D. C., on the brief), for plaintiffs. John W. Hussey, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges. BOOTH, Chief Justice. This is a...
59 F.2d 842 (1932) DAUBE v. UNITED STATES. No. L-106. Court of Claims. July 5, 1932. *843 John E. Hughes, of Chicago, Ill. (William Cogger, of Washington, D. C., on the brief), for plaintiff. G. Aaron Youngquist and Charles B. Rugg, Asst. Attys. Gen. (Lisle A. Smith and E. E. Angevine, both of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. GREEN, Judge. The Commissioner of Internal Revenue, having found...
1 F. Supp. 768 (1932) ECLIPSE LAWN MOWER CO. v. UNITED STATES. No. K 40. Court of Claims. November 14, 1932. *769 *770 William Cogger of Washington, D. C. (John E. Hughes, of Chicago, Ill., on the brief), for plaintiff. Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Lester L. Gibson, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. LITTLETON, Judge. The plaintiff's case is...
58 F.2d 847 (1932) PEOPLE'S OUTFITTING CO. v. UNITED STATES. No. K-78. Court of Claims. May 2, 1932. *848 *849 *850 Lucien H. Mercier, of Washington, D. C. (Frank F. Nesbit, of Washington, D. C., on the brief), for plaintiff. Bradley B. Gilman, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (James A. Cosgrove, of Washington, D. C., on the brief), for defendant. Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges. GREEN, Judge. Plaintiff seeks to recover $2,468....
59 F.2d 290 (1932) McDONNELL v. UNITED STATES. No. K-488. Court of Claims. May 31, 1932. *291 *292 *293 Robert Ash, of Washington, D. C., for plaintiff. J. W. Hussey, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge. The first contention of the plaintiff is that the written consent executed by him waiving the statute of limitation for assessment and collection of...
56 F.2d 708 (1932) INTERNATIONAL CURTIS MARINE TURBINE CO. v. UNITED STATES. No. K-441. Court of Claims. March 7, 1932. *709 Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery, J. Marvin Haynes, and C. J. McGuire, all of Washington, D. C., on the brief), for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (Joseph H. Sheppard, of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, WILLIAMS, WHALEY, and LITTLETON, Judges. GREEN, Judge. This...
56 F.2d 902 (1932) FACTORS' & FINANCE CO., Inc., v. UNITED STATES. No. K 13. Court of Claims. March 7, 1932. *903 *904 *905 J. Gilmer Korner, Jr., of Washington, D. C. (Joseph J. Klein, of Cleveland, Ohio, and Myron A. Finke and Samuel M. Fisher, both of New York City, on the brief), for plaintiff. George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States. Brewster, Ivins & Phillips, of...
1 F. Supp. 724 (1932) ANKETELL LUMBER & COAL CO. v. UNITED STATES. No. J-554. Court of Claims. November 14, 1932. *725 *726 L. L. Hamby, of Washington, D. C., for plaintiff. Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Henry C. Clark and Herbert S. Fessenden, both of Washington, D. C., on the brief), for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This is a suit to recover income and excess-...
59 F.2d 242 (1932) BACKUS et al. v. UNITED STATES. No. J-204. Court of Claims. May 31, 1932. *243 *244 *245 *246 *247 *248 *249 *250 *251 *252 *253 *254 Orville Smith, of Cleveland, Ohio (Thompson & Smith, of Cleveland, Ohio, on the brief), for plaintiff. Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (W. H. Trigg, Sp. Asst. to Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the United States. *255 Before BOOTH, Chief Justice, and...
55 F.2d 516 (1932) F. H. PEAVEY & CO. v. UNITED STATES. No. J-19. Court of Claims. January 18, 1932. *517 *518 *519 *520 Wm. J. Hogan, Jr., of Washington, D. C. (Simon Michelet, of Washington, D. C., on the brief), for plaintiff. R. C. Williamson, of Washington, D. C., and Chas. B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WILLIAMS, Judge. The plaintiff, a Minnesota corporation, sues to recover the sum of $29,...
56 F.2d 897 (1932) MASSACHUSETTS MUT. LIFE INS. CO. v. UNITED STATES. No. J-119. Court of Claims. March 7, 1932. *898 *899 Guy Patten, of Washington, D. C. (A. R. Serven, John W. Smith, and John G. Carter, all of Washington, D. C., on the brief), for plaintiff. Lisle A. Smith, of Washington D. C., Charles B. Rugg, Asst. Atty. Gen., and Edward H. Horton, of Washington, D. C., for the United States. Before BOOTH, Chief Justice and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges. LITTLETON, Judge....
