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NOBLE v. ROGAN

No. 1413.

49 F.Supp. 370 (1943)

NOBLE et al. v. ROGAN, Collector of Internal Revenue.

District Court, S. D. California, Central Division.

March 24, 1943.

Attorney(s) appearing for the Case

Claude I. Parker, Ralph W. Smith, Ralph Kohlmeier, and Harriet Geary, all of Los Angeles, Cal., for plaintiffs.

Leo V. Silverstein, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Armond M. Jewell, Asst. U. S. Atty., all of Los Angeles, Cal., for defendant.

J. F. T. O'CONNOR, District Judge.

This is an action to recover gift taxes in the amount of $3,819.69 averred to be illegally and erroneously assessed and collected.

This action was commenced by Purdon Smith Hall, who died during its pendency and on motion duly made, Adaline Jane Noble, Emily Purdon von Romberg Spreckels, and Bank of America National Trust and Savings Association, executor of the estate of Purdon Smith Hall, deceased, were substituted as plaintiffs...

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