Lehman v. Tait

NORTHCOTT, Circuit Judge.

This is an action brought by appellant, who was plaintiff below, in the District Court of the United States for the District of Maryland, against the appellee, seeking to recover taxes alleged to have been unlawfully assessed against and collected from the plaintiff for the year 1917. At the trial a jury was waived, and the issues, both of fact and law, were submitted to the judge, who found in favor of the defendant, from which action the plaintiff brought this appeal.

In the year in question the plaintiff was engaged in the '’cattle business in the city of Baltimore,…