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HEINER v. MELLON

Nos. 144 and 145.

304 U.S. 271 (1938)

58 S.Ct. 926

82 L.Ed. 1337

HEINER FORMER COLLECTOR OF INTERNAL REVENUE, v. MELLON ET AL., EXECUTORS.

Supreme Court of United States.

Decided May 16, 1938.

Attorney(s) appearing for the Case

Assistant Solicitor General Bell, with whom Solicitor General Reed, Assistant Attorney General Morris, Mr. J. Louis Monarch, Helen R. Carloss, and Mr. George H. Zeutzius were on the brief, for petitioner.

Mr. John G. Frazer, with whom Messrs. William Wallace Booth and Donald D. Shepard were on the brief, for respondents.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

These cases, tried below in the federal court for western Pennsylvania and argued together here, arise from the same facts and present the same questions of law. Each action was brought against D.B. Heiner, as former Collector of Internal Revenue and individually, to recover an amount paid under protest by the taxpayer in 1927 upon a deficiency assessment of his 1920 income tax. The amounts taxed as additional...

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