Emery v. United States

THOMSON, District Judge.

This ease is before the court on an affidavit of defense raising questions of law under the Pennsylvania Practice Act of 1915 (Pa. St. 1920, §§ 17181-17204). The action is brought to recover $37,054.93, alleged to have been erroneously paid by Lewis Emery, Jr., decedent, for the year 1917.

The legal position of the defendant is that this court is without jurisdiction to hear and determine the issue involved, because of certain proceedings had before the United States Board of Tax Appeals. In order to determine this question, it is essential to. know just what the…