U.S. Court of Appeals for the Second Circuit, 1938

Baldwin v. Higgins

U.S. Court of Appeals for the Second Circuit · Decided December 5, 1938

100 F.2d 405; 22 A.F.T.R. (P-H) 114; 1938 U.S. App. LEXIS 2666 (Federal Reporter, Second Series)

Counsel

Richard Blaine Dawson, of New York City (Morris A. Schoenfeld, and Irvin T. Pollack, both of New York City, of counsel), for appellant., Lamar Hardy, U. S. Atty., of New York City (Clarence W. Roberts, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Cases that cite this one

1 later published case cites this decision.

Flora v. United States (Supreme Court of the United States 1960)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

This action seeks recovery of overpayment of income tax for the year 1932. By a compromise, a balance of tax díte was agreed upon and some payments made. A *406balance remaining unpaid, the taxpayer repudiated the agreement and sued to recover that which he had paid. The c'ase was tried without a jury. There are no findings of fact presented in this record. No rulings in the progress of the trial were excepted to at the time nor are they duly presented by the bill of exceptions. No substantial question on the pleadings is presented. The judgment will therefore be affirmed. Harvey Co. v. Malley, 288 U.S. 415, 53 S.Ct. 426, 77 L.Ed. 866; Eastman Kodak Co. v. Gray, 292 U.S. 332, 54 S.Ct. 722, 78 L.Ed. 1291; Armstrong v. Metropolitan Life Ins. Co., 8 Cir., 85 F.2d 185.

Judgment affirmed.

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