POWELL v. UNITED STATES

No. 9678.

123 F.2d 472 (1941)

POWELL v. UNITED STATES et al. UNITED STATES v. POWELL.

Circuit Court of Appeals, Ninth Circuit.

November 12, 1941.


Attorney(s) appearing for the Case

Burns Poe, Thomas MacMahon, and Elizabeth Shackleford, all of Tacoma, Wash., for appellant Powell.

Samuel O. Clark, Jr., Asst. Atty. Gen., Wm. B. Waldo and Sewall Key, Sp. Assts. to the Atty. Gen., J. Charles Dennis, U. S. Atty., and Frank Hale, Asst. U. S. Atty., both of Tacoma, Wash., and Thomas R. Winter, Sp. Atty., U. S. Internal Revenue, of Seattle, Wash., for appellant United States.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.


HANEY, Circuit Judge.

This action was brought to recover the amount paid by one Powell to Vierhus, then a Collector of Internal Revenue and Henricksen, an Acting Collector of Internal Revenue, as a tax, alleged to be illegally exacted.

Alaska Dredging Company, hereafter called the taxpayer, was incorporated in Washington on March 8, 1902. Prior to March 1, 1913, it acquired title to five mining claims and seven-eighths interest1

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