United States v. Bertelsen & Petersen Engineering Co.

In each of these causes counsel for thé United States maintain the District Court was without jurisdiction to determiné the issues. The Circuit Courts of Appeal ruled otherwise and approved judgments for respondents. The collectors who received the excéss taxes in question were either déád or out of office when the proceedings to recover were commenced. The question of jurisdiction only is open for oiir consideration.

Section 145 Judicial Code 1 empowers the Cdurt of Claims to hear and determine claims against the Uhitéd States arising out of contract, express or implied. Prior to 1921 § 24…