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NATIONAL BANK OF COMMERCE v. UNITED STATES

Nos. 11675, 12166.

34 F.2d 203 (1928)

NATIONAL BANK OF COMMERCE OF SEATTLE, WASH., v. UNITED STATES OF AMERICA. FIRST NAT. BANK OF SEATTLE, WASH., v. UNITED STATES.

District Court, W. D. Washington, N. D.

December 29, 1928.

Attorney(s) appearing for the Case

Wm. C. Dorsey, of Omaha, Neb., and Kerr, McCord & Ivey and Chadwick, McMicken, Ramsey & Rupp, all of Seattle, Wash., for plaintiffs.

Anthony Savage, U. S. Dist. Atty., and Jeffrey Heiman, Asst. U. S. Dist. Atty., both of Seattle, Wash., and George G. Witter, Sp. Atty., Bureau of Internal Revenue, of Los Angeles, Cal.

NETERER, District Judge (after stating the facts as above).

The Supreme Court in Williamsport Wire Rope Co. v. United States, 277 U.S. 551, 48 S.Ct. 587, 590, 72 L. Ed. 985, said: "We conclude that the determination whether the taxpayer is entitled to the special assessment was confided by Congress to the Commissioner, and could not, under the Revenue Act of 1918, be challenged in the courts — at least in the absence of fraud...

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