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U.S. v. BERTELSEN & PETERSEN CO.

No. 416.

306 U.S. 276 (1939)

59 S.Ct. 541

83 L.Ed. 647

UNITED STATES v. BERTELSEN & PETERSEN ENGINEERING CO.

Supreme Court of United States.

Decided February 27, 1939.

Attorney(s) appearing for the Case

Mr. Charles A. Horsky, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key and Lee A. Jackson were on the briefs, for the United States.

Mr. Hayner N. Larson, with whom Mr. J.B. Faegre was on the brief, for respondents in No. 437.

Mr. O. Walker Taylor for respondent in No. 416.

Mr. John E. Hughes, by leave of Court, filed a brief, as amicus curiae.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

In each of these causes counsel for the United States maintain the District Court was without jurisdiction to determine the issues. The Circuit Courts of Appeal ruled otherwise and approved judgments for respondents. The collectors who received the excess taxes in question were either dead or out of office when the proceedings to recover were commenced. The question of jurisdiction only is open for our consideration...

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