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VINCENT v. McLAUGHLIN

No. 6800.

61 F.2d 657 (1932)

VINCENT v. McLAUGHLIN, Internal Revenue Collector.

Circuit Court of Appeals, Ninth Circuit.

November 14, 1932.

Attorney(s) appearing for the Case

William Denman and Lyman Henry, both of San Francisco, Cal., for appellant and cross-appellee.

Geo. J. Hatfield, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal. (C. M. Charest, Gen. Counsel, and E. E. Angevine, Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee and cross-appellant.

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

WILBUR, Circuit Judge.

This action was brought by the taxpayer, Vincent, to recover from the tax collector a portion of the tax paid by him upon moneys paid to him by the Santa Maria Steamship Company in 1917 in liquidating the affairs of the steamship company which was dissolved March 26, 1917. The facts were stipulated, and the question involved is as to the proper interpretation of section 31 (b) of the Income Tax Act of 1916, as added by Income Tax Act of October...

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