Noll v. United States

61 Ct. Cl. 180, 5 A.F.T.R. (P-H) 5704, 1925 U.S. Ct. Cl. LEXIS 335, 1926 U.S. Tax Cas. (CCH) 7021, 1925 WL 2711
CourtUnited States Court of Claims
DecidedNovember 16, 1925
DocketNo. B-450
StatusPublished

This text of 61 Ct. Cl. 180 (Noll v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Noll v. United States, 61 Ct. Cl. 180, 5 A.F.T.R. (P-H) 5704, 1925 U.S. Ct. Cl. LEXIS 335, 1926 U.S. Tax Cas. (CCH) 7021, 1925 WL 2711 (cc 1925).

Opinion

Hay, Judge,

delivered the opinion of the court:

The court is of opinion that this case is governed by the case of Marr v. United States, 58 C. Cls. 658, affirmed by the Supreme Court of the United States June 1, 1925, 268 U. S. 536. See also United States v. Phellis, 257 U. S. 156; Cullinan v. Walker, 262 U.S. 134.

Graham, Judge, and Booth, Judge, concur. Downey, Judge, and Campbell, Chief Justice, dissent.

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Related

United States v. Phellis
257 U.S. 156 (Supreme Court, 1921)
Cullinan v. Walker, Collector of Internal Revenue
262 U.S. 134 (Supreme Court, 1923)
Marr v. United States
268 U.S. 536 (Supreme Court, 1925)
Marr v. United States
58 Ct. Cl. 658 (Court of Claims, 1923)

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Bluebook (online)
61 Ct. Cl. 180, 5 A.F.T.R. (P-H) 5704, 1925 U.S. Ct. Cl. LEXIS 335, 1926 U.S. Tax Cas. (CCH) 7021, 1925 WL 2711, Counsel Stack Legal Research, https://law.counselstack.com/opinion/noll-v-united-states-cc-1925.