WELLS FARGO BANK & UNION TRUST CO. v. McLAUGHLIN

No. 7694.

78 F.2d 934 (1935)

WELLS FARGO BANK & UNION TRUST CO. v. McLAUGHLIN, Internal Revenue Collector.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied September 6, 1935.


Attorney(s) appearing for the Case

Treat & Ogden, of San Francisco, Cal., for appellant Wells Fargo Bank & Union Trust Co.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and John Mac C. Hudson, Sp. Assts. to Atty. Gen., H. H. McPike, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for appellee McLaughlin.

Before WILBUR, DENMAN, and MATHEWS, Circuit Judges.


MATHEWS, Circuit Judge.

This action was brought to recover the sum of $3,470.98 alleged to have been unlawfully assessed and collected from Frederick A. Robbins as additional income taxes for the year 1928. On March 12, 1932, Robbins filed with the Commissioner of Internal Revenue a claim for refund of the tax, which was disallowed on January 18, 1933. Robbins died on May 27, 1932, while the claim for refund was pending, and on July 7, 1933, Wells Fargo Bank &...

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