HEARD
v.
RAGEN, WARDEN

U.S. | 1948-05-24
No. 505
334 U.S. 830 Supreme Court of the United States (1948) Positive Treatment
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  • …, 241 U.S. 73, 76, 36 S.Ct. 508, 60 L.Ed. 897; Hilker & Bletsch Co. v. United States, 7 Cir., 1954, 210 F. 2d 847; McRae v. Woods, Em.App. 1948, 165 F. 2d 790, certiorari denied 1948, 333 U.S. 882, 68 S.Ct. 912, 92 L.Ed. 1157, rehearing denied 1948, 334 U.S. 830, 68 S.Ct. 1336, 92 L.Ed. 1758; Poy- [*914] nor v. Commissioner, 5 Cir., 1936, 81 F. 2d 521.1 Petitioners then protest the double penalty assessed for the untimely filing of their declaration. Beyond doubt they were penalized twice; once for substan…

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