Arthur C. Harvey Co. v. Malley, 288 U.S. 415 (1933)

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Arthur C. Harvey Co. v. Malley

No. 537

Argued February 16, 17, 1933
Decided March 13, 1933
288 U.S. 415

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FIRST CIRCUIT

Syllabus

1. Judgment in a law case tried without a jury pursuant to Rev.Stats. §§ 649 and 700 is not reviewable where no special findings of fact were made, where no rulings in the progress of the trial were excepted to at the time and duly presented by bill of exceptions, and where the assignments of error present no substantial question on the pleadings, but are directed to the reasons set forth in an opinion of the judge for ordering the judgment. Fleischmann Co. v. United States, 270 U.S. 349. P. 418.

2. Affirmance by this Court of a judgment of the Circuit Court of Appeals upon the ground that no substantial question was presented to that court by the assignments of error does not imply approval of that court’s decision of other questions not properly before it. P. 419.

60 F.2d 97, 61 id. 365, affirmed.

Certiorari, 287 U.S. 596, to review the affirmance of a judgment against the present petitioner in an action to recover from two former collectors of internal revenue an alleged overpayment of income taxes.