Legal Opinion
Niles v. Milbourne
Court of Appeals for the Fourth Circuit
Decided January 9, 1939No. 4360PublishedCited by 3 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is an appeal from a judgment entered in the District Court of the United States for the District of Maryland in an action at law in which the appellants, Emory PI. Niles and Charles E. Cockey, administrators c. t. a. of the estate of Leroy L. Andrews, were plaintiffs and the appellee, Lewis M. Milbourne, individually and as former Acting Collector of Internal Revenue for the District of Maryland, was defendant.
*724The object of the action, which was begun in July, 1937, was to recover income taxes paid under protest. After a hearing, a jury trial having been waived,…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Niles v. MilbourneDistrict Court, D. Maryland · 1938
3Cited by3 opinions
- Gouldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1948
- Rubert Armstrong v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1952
- Rubert Armstrong v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1952