Arthur C. Harvey Co. v. Malley

delivered-the opinion of-the. Court.

Petitioner sued respondents in the United States District Court for Massachusetts to recover alleged overpayment of taxes. After waiver of trial by jury, the judge heard the cause upon the pleadings and .evidence and gave judgment for the respondents. The reasons therefor were stated in an-opinion dealing generally with the issues of law and fact. The Circuit Court of Appeals affirmed this judgment and undertook to support its action by an opinion.- 60 F. (2d) 97. A duly authenticated bill of exceptions setting forth the evidence and the proceedings at the…