American Gas Machine Co. v. Willcuts

THOMAS, Circuit Judge.

This is an appeal from a judgment of the District Court against the appellant in an action brought by it to recover from L. M. Willcuts, collector of internal revenue, the sum of $1,726.20 documentary stamp taxes paid under protest in 1930. By order of this court the personal representatives of L. M. Willcuts, now deceased, have been substituted as parties appellees.

Appellees have moved to dismiss the appeal on two grounds: (a) Because, the appeal was docketed and the record filed after the expiration of the return date of the citation without appellant’s having obtained…