Court of Claims, 1925

Noll v. United States

Court of Claims · Decided November 16, 1925 · Booth, Campbell, Downey, Graham, Hay

61 Ct. Cl. 180; 5 A.F.T.R. (P-H) 5704; 1925 U.S. Ct. Cl. LEXIS 335; 1926 U.S. Tax Cas. (CCH) 7021; 1925 WL 2711

Counsel

Mr. L. L. Hamby for the plaintiff., Mr. Fred, K. Dyar, with whom was Mr. Assistant Attorney General Herman J. Galloway, for the defendant. Messrs. Nelson T. Hartson and Chester A. Gwinn were on the brief.

Opinion of the Court

Hay, Judge,

delivered the opinion of the court:

The court is of opinion that this case is governed by the case of Marr v. United States, 58 C. Cls. 658, affirmed by the Supreme Court of the United States June 1, 1925, 268 U. S. 536. See also United States v. Phellis, 257 U. S. 156; Cullinan v. Walker, 262 U.S. 134.

Graham, Judge, and Booth, Judge, concur. Downey, Judge, and Campbell, Chief Justice, dissent.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.