Fidelity & Deposit Co. of Maryland v. Helvering (112 F.2d 205, 1940)

United States Court of Appeals for the District of Columbia Circuit 1940-04-15

Citations

Full opinion text

VINSON, Associate Justice.

This is an appeal from an order of the District Court, awarding the appellees $6,500 on an injunction bond for that amount executed by one Mertz with the Fidelity and Deposit Company of Maryland as surety.

Since one of the questions presented concerns the application to be given a Statute of Limitations, in the statement of relevant facts the time and sequence of events must be noted with some particularity..

On March 15, 1921, Edward P. Mertz (the taxpayer) filed a return with the Collector of Internal Revenue for the 3