United States v. Powell

NORTHCOTT, Circuit Judge.

This is an action at law instituted in the District Court of the United States for the Eastern District of Virginia, in January, 1934, by the appellees, Legh R. Powell, Jr., and Henry W. Anderson, receivers of Seaboard Air Line Railway Company, here referred to as the plaintiffs, against the appellant, United States of America, here referred to as the defendant, to recover the sum of $9,347.55, paid the defendant by the receivers for stamp taxes claimed to be due the United States on receivers’ certificates issued by court order. A hearing was had before the court in…