HANDY V. DELAWARE TRUST CO., 285 U. S. 352 (1932)
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U.S. Supreme Court
Handy v. Delaware Trust Co., 285 U.S. 352 (1932)
Handy v. Delaware Trust Co.
No. 546
Argued February 26, 1932
Decided March 21, 1932
285 U.S. 352
Syllabus
Decided upon the authority of Heiner v. Donan, ante, p. 285 U. S. 312.
Certificate from the Circuit Court of Appeals upon an appeal from a judgment of the District Court, 51 F.2d 867, against the Collector on a claim for refund of taxes alleged to have been illegally exacted.