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Smith v. Shaughnessy

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT


June 19, 1942

HURLBUT W. SMITH, APPELLEE,
v.
FRANK J. SHAUGHNESSY, COLLECTOR, APPELLANT.

On appeal from a judgment of the District Court for the Northern District of New York in favor of the plaintiff, in an action to recover taxes wrongfully collected.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Per Curiam.

Reversed and complaint dismissed on the authority of Herzog v. Commissioner, 2 Cir., 116 F.2d 591.

19420619

© 1998 VersusLaw Inc.



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