United States v. Mellon
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Western District of Pennsylvania; Charles P. Orr, Judge. Suit by the United States, by C. G. Eewellyn, Collector of Internal Revenue, against William Larimer Mellon. Judgment for defendant (279 Fed. 910), and plaintiff brings error.
1Opinion of the Court
BUFFINGTON, Circuit Judge.
In the court below, the United States brought suit against William Larimer Mellon to recover some $70,000 of alleged income tax. Jury was waived and the case tried by the judge, who found a verdict for defendant. Thereupon the United States sued out this writ of error. As the findings by the judge of the facts, concerning which indeed there is no dispute, are final and cannot be retried here, it follows that, if such proofs afforded ground from which it could be inferred the $70,000 involved was not income received by the defendant, the judgment must stand affirmed.
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2Cases cited3 opinions
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
- Lewellyn v. Gulf Oil Corp.Court of Appeals for the Third Circuit · 1917
- Gulf Oil Corp. v. LewellynDistrict Court, W.D. Pennsylvania · 1916
3Cited by42 opinions
- Kohn v. KohnCalifornia Court of Appeal · 1950
- Rosenwald v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
- Lonsdale v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Tillotson Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- United States v. DavisonDistrict Court, W.D. Pennsylvania · 1924
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