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

> Court of Appeals for the D.C. Circuit · April 3, 1939 · 105 F.2d 50

URL: https://www.frixlaw.com/law-library/cases/6877853

## Case

- **Full name:** UNITED STATES ex rel. NEW RIVER CO. v. MORGENTHAU, Secretary of the Treasury
- **Court:** Court of Appeals for the D.C. Circuit
- **Decided:** April 3, 1939
- **Citations:** 105 F.2d 50; 70 App. D.C. 171; 23 A.F.T.R. (P-H) 142; 1939 U.S. App. LEXIS 3256
- **Precedential status:** Published
- **Opinion:** Dissent by Stephens
- **Judges:** Groner, Stephens
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6877853

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6877853. Public record. Not legal advice.