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NATIONAL BANK OF COMMERCE v. UNITED STATES

No. 5768.

39 F.2d 434 (1930)

NATIONAL BANK OF COMMERCE OF SEATTLE, WASH., v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

March 31, 1930.

Attorney(s) appearing for the Case

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

Anthony Savage, U. S. Atty., and Jeffrey Heiman, Asst. U. S. Atty., both of Seattle, Wash. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, John R. Wheeler, Sp. Atty., Internal Revenue, and Charles T. Hendler, Sp. Atty., Internal Revenue, all of Washington, D. C., of counsel), for appellee.

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

WILBUR, Circuit Judge.

This is an action to recover war and excess profits taxes claimed to have been erroneously collected for the years 1918-1919. The Commissioner of Internal Revenue computed the taxes to be paid by the appellant under the provisions of section 301 of the Revenue Act of 1918 (40 Stat. 1057, 1088). The appellant claims that it is entitled to the benefit of an assessment under the provisions of section 327, subd. (d) and section 328 of the Revenue...

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