MUTUAL LUMBER CO. v. POE

No. 6985.

66 F.2d 904 (1933)

MUTUAL LUMBER CO. v. POE, Internal Revenue Collector.

Circuit Court of Appeals, Ninth Circuit.

September 6, 1933.


Attorney(s) appearing for the Case

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

Anthony Savage, U. S. Atty., of Seattle, Wash., Joseph A. Mallery, Asst. U. S. Atty., of Tacoma, Wash., and Jeffrey Heiman, Asst. U. S. Atty., of Seattle, Wash. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and John R. Wheeler, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash., of counsel), for appellee.

Before WILBUR, SAWTELLE, and MACK, Circuit Judges.


SAWTELLE, Circuit Judge.

This was an action to recover from the appellee additional income and profits taxes for 1920 and 1921, assessed against the appellant on March 5, 1927, and paid to the appellee under protest on April 27, 1927.

This cause has come before this court for the second time. The first appeal resulted in an affirmance of the judgment of the District Court; the collector of internal revenue being then, as now, the appellee. After the decision...

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