HASS BROS. v. McLAUGHLIN

No. 5998.

39 F.2d 381 (1930)

HAAS BROS. v. McLAUGHLIN, Commissioner of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

March 24, 1930.


Attorney(s) appearing for the Case

I. I. Brown and Thomas, Beedy, Presley & Paramore, and George Stoker, all of San Francisco, Cal., for appellant.

George J. Hatfield, U. S. Atty., and Chellis M. Carpenter and Esther B. Phillips, Asst. U. S. Attys., all of San Francisco, Cal., for appellee.

Before DIETRICH and WILBUR, Circuit Judges, and NETERER, District Judge.


NETERER, District Judge (after stating the facts).

It is conceded that, the contracts being made in and to be performed in California, the laws of that state control. Section 1140 of the California Civil Code provides: "The title to personal property, sold or exchanged, passes to the buyer whenever the parties agree upon a present transfer, and the thing itself is identified, whether it is separated from other things or not."

It is obvious that neither the...

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