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SPALDING v. UNITED STATES

No. 8575.

97 F.2d 697 (1938)

SPALDING v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

June 30, 1938.

Attorney(s) appearing for the Case

William W. Lovett, Jr., and Joseph D. Peeler, both of Los Angeles, Cal., for appellant.

James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and Lester L. Gibson, Sp. Assts. to Atty. Gen., and Peirson M. Hall, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., Alva C. Baird, Sp. Asst. to U. S. Atty., and Eugene Harpole, Sp. Atty., U. S. Treasury Department, all of Los Angeles, Cal.

Before WILBUR, MATHEWS, and HEALY, Circuit Judges.

MATHEWS, Circuit Judge.

Alleging that she had overpaid her income taxes for 1929 and 1930 to the extent of $27,125.39 and $74,419.37, respectively, appellant, Caroline C. Spalding, filed claims for refund, pursuant to § 3226 of the Revised Statutes, as amended by § 1103(a) of the Revenue Act of 1932, 26 U.S.C.A. §§ 1672-1673. The 1929 claim was denied. The 1930 claim was granted in part and denied in part.

Thereafter, pursuant to §...

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