Legal Opinion

Hall v. United States

Court of Appeals for the Fifth Circuit

Decided February 12, 1931No. 5934Published

1Opinion of the Court

HUTCHESON, District Judge.

Appellant brought this suit under the Tucker Act (24 Stat. 505) to recover income taxes alleged to have been erroneously and illegally paid by the corporation prior to bankruptcy.

This petition, in flagrant violation of the provisions of the statute authorizing the suit that “it shall set forth the nature of the claim and a succinct statement of the facts upon which the claim is based” (Tucker Act § 5 [28 USCA § 762]), in a prolix, diffuse, and unreasonably discursive way, supported by numerous exhibits, undertakes to set forth, in the same petition as a basis for…

2Cases cited3 opinions

  1. United States v. AndersonSupreme Court of the United States · 1926
  2. Cunningham v. BrownSupreme Court of the United States · 1924
  3. La Cueva Ranch Co. v. BrewerCourt of Appeals for the Seventh Circuit · 1922

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