Opinion

United States ex rel. New River Co. v. Morgenthau

105 F.2d 50
70 App. D.C. 171
23 A.F.T.R. (P-H) 142
1939 U.S. App. LEXIS 3256

Court: Court of Appeals for the D.C. Circuit
Filed: Apr 3, 1939
Status: Published
Author: Stephens
On the bench: Groner, Stephens
Cited by: 3 cases
Authority: More cited than 16.2%

The opinion

STEPHENS, Associate Justice

(dissenting).

I am of the view that under McCarl v. United States ex rel. Leland, 1930, 59 App. D.C. 362 , 42 F.2d 346 ; Lucas v. United States ex rel. Blackstone Mfg. Co., 1930, 59 App.D.C. 389 , 45 F.2d 291 ; and American Propeller & Mfg. Co. v. United States, 1937, 300 U.S. 475 , 57 S.Ct. 521 , 81 L.Ed. 751 , it was the duty of the Commissioner to apply the $110,000 against the several deficiencies as they came- due and therefore to charge no interest against the petitioner until the balance of the indebtedness was in the Government’s favor; and I think that under Blair v. United States ex rel. Union Pacific R. R. Co., 1925, 55 App.D.C. 359 , 6 F.2d 484 , this duty is compellable by mandamus.

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