Legal Opinion

United States v. Hill

Court of Appeals for the Second Circuit

Decided June 17, 1929No. 252PublishedCited by 6 opinions

1Opinion of the CourtAugustus N. Hand, Circuit Judge

(after stating the facts as above). The defendants contend that the bonds sued upon were not issued pursuant to any statutory authority, and'were consequently unenforceable. Section 251 of the Revised Statutes (19 USCA § 66; 31 USCA § 427) empowers the Secretary of the Treasury to make such regulations as he shall deem best calculated to promote the public convenience and to protect the United States from fraud and loss, to prescribe forms of bonds “not inconsistent with law” to be used in the execution of the various provisions of the internal revenue laws, or in carrying out the provisions…

2Cases cited10 opinions

  1. National Lead Co. v. United StatesSupreme Court of the United States · 1920
  2. Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
  3. Nalle v. OysterSupreme Court of the United States · 1913
  4. Robertson v. DowningSupreme Court of the United States · 1888
  5. Baker v. WarnerSupreme Court of the United States · 1914

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3Cited by6 opinions

  1. United States v. Mohammad Reza EhsanCourt of Appeals for the Fourth Circuit · 1998
  2. United States of America v. Dien Duc HuynhCourt of Appeals for the Fifth Circuit · 2001
  3. United States v. 200 WATCHESDistrict Court, S.D. New York · 1946
  4. United States v. King & Howe, Inc.Court of Appeals for the Second Circuit · 1935
  5. United States v. AndersonCourt of Appeals for the Ninth Circuit · 1934

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