United States v. Robertson
Court of Appeals for the Seventh Circuit
In Error to the District Court of the United States for the Eastern Division of the Northern District of Illinois. Action by the United States against Ina Daw Robertson. Judgment for defendant, and plaintiff brings error. Edwin W. Sims, U. S. Atty., and Elwood Godman and Seward S. Shirer, Asst. U. S. Attys.
1Opinion of the Court
BAKER, Circuit Judge.
Plaintiff in error sought to recover a judgment for a tax alleged to be due from defendant under section 29 of the Spanish War Revenue Act (Act June 13, 1898, c. 488, 30 Stat. 464 [U. S. Comp. St. 1901, p. 2307]). A jury was waived, the court made a special finding of facts, and from a judgment for defendant this writ of error is prosecuted.
Contention is made that plaintiff has failed to preserve any questions of law for review. When the “finding of facts” was made and filed, the court omitted to draw formally thereon any “conclusions of law.” Thereupon plaintiff “moved…
2Cases cited1 opinion
- Knowlton v. MooreSupreme Court of the United States · 1900
3Cited by14 opinions
- Irvine v. HelveringCourt of Appeals for the Eighth Circuit · 1938
- Carpenter v. CommissionerUnited States Board of Tax Appeals · 1932
- In re the Estate of CotterNew York Surrogate's Court · 1936
- Irvine v. CommissionerUnited States Board of Tax Appeals · 1937
- Jacobs v. United StatesCourt of Appeals for the Seventh Circuit · 1938
9 more not listed; retrieve them via the Exa API.