Duffy v. Pitney

WOOLLEY, Circuit Judge.

This record comprises two actions brought by the same plaintiffs, as executors of the will of Marcus L. Ward, against two defendants, collectors of internal revenue for different periods, to recover taxes which, it is claimed,, were unlawfully assessed and collected. The suits were brought against different collectors for the reason that some of the taxes were paid to one and some to the other. The same questions of law arose in both cases. They were therefore consolidated and, a jury being waived, were tried to the court. Separate judgments were entered for the…