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STEWART v. UNITED STATES

No. 9100.

106 F.2d 405 (1939)

STEWART v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

August 30, 1939.

Attorney(s) appearing for the Case

W. Glenn Harmon, of San Francisco, Cal., Ernest L. Wilkinson, of Washington, D. C., and J. Edward Johnson, of San Francisco, Cal., for appellant.

James W. Morris, Asst. Atty. Gen., Sewall Key, Berryman Green, and Joseph M. Jones, Sp. Assts. to Atty. Gen., and Frank J. Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

GARRECHT, Circuit Judge.

During the year 1930 the appellant purchased bonds of the Kansas City Joint Stock Land Bank, issued under the provisions of the Federal Farm Loan Act of 1916, for the sum of $504,275.74. These bonds were of the par value of $886,000, and bore accrued and unaccrued interest coupons. In 1931 the appellant surrendered the said bonds to the receiver of the Kansas City Joint Stock Land Bank and received therefor the sum of $580,636.69.

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