United States v. Northwestern Telegraph Co.

SMITH, District Judge.

This case, brought for the recovery of taxes, was tried before the court and judgment entered March 26, 1935, in favor of the defendant, in accordance with findings of fact and conclusions of law filed by the court. On appeal, the judgment of the court was reversed by the Circuit Court of Appeals by mandate filed October 20, 1936. The terms of the mandate in the case were as follows: “It is hereby ordered, adjudged, and decreed that the judgment of said District Court be and it hereby is reversed. You, therefore, are hereby commanded that such further proceeding be. had…