HOWELL
v.
DELEHANT, U. S. DISTRICT JUDGE, ET AL.

U.S. | 1954-06-01
No. 534
347 U.S. 987 Supreme Court of the United States (1954) Positive Treatment
Cited by 1 case

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  • United States v. Koppers Co., Inc., 348 U.S. 254 (U.S. 1955)
    …strict of Texas, under 28 U. S. C. § 1346 (a)(1). That court rendered judgment for the taxpayer.8 107 F. Supp. 837. The Court of Appeals reversed. 209 F. 2d 692. We granted certiorari to resolve the conflict with United States v. Koppers Co., supra. 347 U. S. 987.9 As the underlying issue is the same in each case and for each year, we shall discuss it in relation to the 1940 taxes in the Koppers case. There, the taxpayer, under the usual procedure, computed and paid the excess profits tax of $6,512.76 shown…

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