UNITED STATES v. METCALF

No. 10130.

131 F.2d 677 (1942)

UNITED STATES v. METCALF.

Circuit Court of Appeals, Ninth Circuit.

November 23, 1942.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Samuel H. Levy, and Arthur Manella, Sp. Assts. to Atty. Gen., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, both of Los Angeles, Cal., for appellant.

Bailie, Turner & Lake, Allen T. Lynch, and Norman A. Bailie, all of Los Angeles, Cal., for appellee.

Before DENMAN, MATTHEWS, and STEPHENS, Circuit Judges.


DENMAN, Circuit Judge.

This is an appeal from an order of the district court in a proceeding in which the above corporation was adjudicated a bankrupt and its property was in the course of administration by the appellee Trustee. The order disallowed a claim of appellant against the Trustee for taxes for the calendar years 1938 and 1939 upon the Trustee's income in his administration of the estate for these years. The referee's findings and decision adverse to the...

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