PACIFIC NAT. CO. v. WELCH

No. 8394.

91 F.2d 590 (1937)

PACIFIC NAT. CO. v. WELCH, Former Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

August 2, 1937.


Attorney(s) appearing for the Case

Melvin D. Wilson, of Los Angeles, Cal., for appellant.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Frederick W. Dewart, Sp. Asst. Attys. Gen., and Lester L. Gibson, of Washington, D. C., and Peirson M. Hall, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., all of Los Angeles, Cal., Bureau of Internal Revenue, for appellee.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.


GARRECHT, Circuit Judge.

This is an appeal from a judgment of the District Court in favor of defendant in an action brought by appellant herein for refund of income taxes for the calendar year 1928. Trial was had to the court upon stipulation waiving jury; no opinion was handed down, but the court made special findings of fact and conclusions of law and judgment was entered accordingly.

The assignments of error are numerous; in our judgment but two questions...

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