HUNTLEY v. STANDARD TIMBER CO.

No. 6880.

62 F.2d 568 (1933)

HUNTLEY, Collector of Internal Revenue, v. STANDARD TIMBER CO.

Circuit Court of Appeals, Ninth Circuit.

January 9, 1933.


Attorney(s) appearing for the Case

George Neuner, U. S. Atty., and J. W. McCulloch, Asst. U. S. Atty., both of Portland, Or., and John R. Wheeler, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash., for appellant.

Ivan F. Phipps, Charles E. McCulloch, and Carey, Hart, Spencer & McCulloch, all of Portland, Or., for appellee.

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


SAWTELLE, Circuit Judge.

The plaintiff-appellee sued to recover the amount of income taxes paid by it for the taxable year ending August 31, 1925, on the ground that the tax had been erroneously and illegally assessed against it and collected and withheld by the defendant-appellant. A demurrer to the complaint was overruled; the defendant elected to stand on the demurrer; and this appeal is from the judgment entered in favor of appellee.

The complaint discloses...

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