NOYES v. UNITED STATES

No. 6594.

55 F.2d 870 (1932)

NOYES et al. v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

February 1, 1932.


Attorney(s) appearing for the Case

De Lancey C. Smith and Francis C. Brown, both of San Francisco, Cal. (Brewster, Ivins & Phillips, of Washington, D. C., and William Bresnahan, of San Francisco, Cal., of counsel), for appellants.

Geo. J. Hatfield, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal.

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


WILBUR, Circuit Judge.

This is an action to recover the sum of $10,294.76, being a portion of the excess tax paid by the Presidio Mining Company for the taxable year 1918, said amount having been determined by the collector of internal revenue to be an overpayment. This overpayment was applied to a deficiency of that amount for the taxable year 1917. The balance of the excess for the year 1918 ($8,764.02) has been repaid to the Presidio Mining Company. Judgment went...

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