Robertson v. Morganton Full Fashioned Hosiery Co., 4246.

CourtUnited States Courts of Appeals. United States Court of Appeals (4th Circuit)
Writing for the CourtPARKER, NORTHCOTT, and SOPER, Circuit
Citation95 F.2d 780
PartiesROBERTSON, Collector of Internal Revenue, v. MORGANTON FULL FASHIONED HOSIERY CO.
Docket NumberNo. 4246.,4246.
Decision Date05 April 1938

95 F.2d 780 (1938)

ROBERTSON, Collector of Internal Revenue,
v.
MORGANTON FULL FASHIONED HOSIERY CO.

No. 4246.

Circuit Court of Appeals, Fourth Circuit.

April 5, 1938.


John J. Pringle, Jr., Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for appellant.

J. E. Butler, of Morganton, N. C. (Ervin & Butler, of Morganton, N. C., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

The appellee moves the court to dismiss this appeal from a judgment of the District Court wherein it was adjudged that the Morganton Full Fashioned Hosiery Company have and recover against the collector of internal revenue the sum of $635.78 paid to him by the corporation under protest as a tax claimed by the United States to be due upon a transfer of the right to receive certain shares of capital stock under section 800, Schedule A-3, of the Revenue Act of 1926, c. 27, 44 Stat. 99, 101, as amended by section 723 of the Revenue Act of 1932, c. 209, 47 Stat. 272, 26 U.S.C.A. §§ 900 and note, 902(b), 921(b) (1).

The judgment was signed by the District Judge on September 30, 1936, and filed on October 2, 1936. Nothing was done thereafter by the United States until December 19, 1936, near the end of the 3-months period within which an application for appeal must be made, 28 U.S.C.A. § 230, when, upon the oral motion of the United States attorney at chambers, the judge passed an order, filed on December 21, 1936, allowing the appeal. No assignment of errors was filed with the application for appeal and no citation to the adverse party was issued as required by the statute, 28 U.S.C.A. § 862, and by rules 11 and 14 (5) of this court. Nor did the appellant, as required by rules 14 (5) and 16 of this court, cause the transcript of record to be printed and delivered to the clerk of the court below for certification and transmission to this court within 40 days from the date of the order allowing the appeal; nor did he file copies of the transcript with the clerk of this court and docket the case in

95 F.2d 781
this court within said period; nor did he before the expiration of the period secure an enlargement of the time for good cause

No further step was taken in the case until February 10, 1937 when, at the request of the appellant, the judge signed an amended judgment, filed March 29, 1937, which in no way altered the substance of the original judgment but merely corrected clerical mistakes in the references therein to the numbered conclusions of law previously filed by the court and to the exceptions of the...

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7 practice notes
  • City of Florence v. Anderson, No. 4228.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (4th Circuit)
    • April 5, 1938
    ...value without notice but by the receiver of the bank to which it had been issued as a renewal of existing indebtedness, and which had full 95 F.2d 780 notice of the circumstances surrounding its A minor point is to the effect that three of the notes were void because issued during one fisca......
  • Mosier v. Federal Reserve Bank of New York, No. 29
    • United States
    • U.S. Court of Appeals — Second Circuit
    • November 9, 1942
    ...Packers Ass'n v. Pillsbury, 301 U.S. 174, 177, 57 S.Ct. 682, 81 L.Ed. 988; Robertson v. Morganton Full Fashioned Hosiery Co., 4 Cir., 95 F.2d 780, 781; Stradford v. Wagner, 10 Cir., 64 F.2d 749, 751. Although the method of taking an appeal has been changed by the Federal Rules of Civil Proc......
  • United States v. Dieckmann, No. 6572.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (7th Circuit)
    • January 13, 1939
    ...Bernard v. Lea, 4 Cir., 210 F. 583; Robinson v. U. S., 5 Cir., 84 F.2d 885; Robertson v. Morganton Full Fashioned Hosiery Co., 4 Cir., 95 F.2d 780. We are of opinion that since the rule as to the filing of assignments of error is not mandatory, we may relax it for good cause shown. We consi......
  • United States ex rel. Lutz v. Ragen, No. 9500.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (7th Circuit)
    • February 8, 1949
    ...of the judgment, United States ex rel. Kreuter v. Baldwin, 7 Cir., 49 F.2d 262; Robertson v. Morganton Full Fashioned Hosiery Co., 4 Cir., 95 F.2d 780; Morrow v. Wood, 5 Cir., 126 F.2d 1021; Mosier v. Federal Reserve Bank of New York, 2 Cir., 132 F.2d 710; Smiddy v. Johnston, 9 Cir., 110 F.......
  • Request a trial to view additional results
7 cases
  • City of Florence v. Anderson, No. 4228.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (4th Circuit)
    • April 5, 1938
    ...value without notice but by the receiver of the bank to which it had been issued as a renewal of existing indebtedness, and which had full 95 F.2d 780 notice of the circumstances surrounding its A minor point is to the effect that three of the notes were void because issued during one fisca......
  • Mosier v. Federal Reserve Bank of New York, No. 29
    • United States
    • U.S. Court of Appeals — Second Circuit
    • November 9, 1942
    ...Packers Ass'n v. Pillsbury, 301 U.S. 174, 177, 57 S.Ct. 682, 81 L.Ed. 988; Robertson v. Morganton Full Fashioned Hosiery Co., 4 Cir., 95 F.2d 780, 781; Stradford v. Wagner, 10 Cir., 64 F.2d 749, 751. Although the method of taking an appeal has been changed by the Federal Rules of Civil Proc......
  • United States v. Dieckmann, No. 6572.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (7th Circuit)
    • January 13, 1939
    ...Bernard v. Lea, 4 Cir., 210 F. 583; Robinson v. U. S., 5 Cir., 84 F.2d 885; Robertson v. Morganton Full Fashioned Hosiery Co., 4 Cir., 95 F.2d 780. We are of opinion that since the rule as to the filing of assignments of error is not mandatory, we may relax it for good cause shown. We consi......
  • United States ex rel. Lutz v. Ragen, No. 9500.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (7th Circuit)
    • February 8, 1949
    ...of the judgment, United States ex rel. Kreuter v. Baldwin, 7 Cir., 49 F.2d 262; Robertson v. Morganton Full Fashioned Hosiery Co., 4 Cir., 95 F.2d 780; Morrow v. Wood, 5 Cir., 126 F.2d 1021; Mosier v. Federal Reserve Bank of New York, 2 Cir., 132 F.2d 710; Smiddy v. Johnston, 9 Cir., 110 F.......
  • Request a trial to view additional results

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