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MERCHANTS' TRUST CO. v. WELCH

No. 6763.

59 F.2d 630 (1932)

MERCHANTS' TRUST CO. v. WELCH, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

June 13, 1932.

Attorney(s) appearing for the Case

Miller, Chevalier, Peeler & Wilson, Melvin D. Wilson, Gibson, Dunn & Crutcher, and Henry F. Prince, all of Los Angeles, Cal., for appellant.

Samuel W. McNabb, U. S. Atty., and Ignatius F. Parker, and Alva C. Baird, all of Los Angeles, Cal. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, of Los Angeles, Cal., of counsel), for appellee.

Before WILBUR and SAWTELLE, Circuit Judges, and NORCROSS, District Judge.

WILBUR, Circuit Judge.

This is an action to recover an income tax paid for the calendar year 1928. The tax was assessed and collected upon the theory that the appellant was an association within the meaning of section 701 (a) (2) of the Revenue Act of 1928, 26 USCA § 2701 (a) (2). The facts were stipulated in the trial court, and upon this stipulation the court made findings as follows:

"I. H. H. Cotton, who had...

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