National Association of Certified Public Accountants, a corporation, appellant, vs. The United States of America. Brief for appellant. In the Court of Appeals of the District of Columbia, October term, 1922. No. 3870

Tracy L. Jeffords
Edwin C. Dutton
National Association of Certified Public Accountants

Abstract

The United States by its attorney for the District of Columbia filed under sec. 793 of the Code a bill against appellant, a corporation, under sec. 599 of the Code. The bill alleged that appellant was holding itself out as empowered to issue degrees or certificates, without any authority of law, in an utterly careless manner, and against the public policy of the District of Columbia. The bill alleges appellant issued to an applicant in Virginia one of its certificates but does not allege anything wrong or unlawful about this. The bill further alleges that certain persons in California perpetrated a fraud on appellant by giving fictitious names and recommendations and appellant issued one of its certificates in the fictitious name of an applicant for same. The bill alleges that appellant issued one of its certificates to a person in Kentucky, in a manner derogatory to the public interests of the State of Kentucky.