UNITED STATES v. SMITH

No. 10404.

140 F.2d 110 (1944)

UNITED STATES v. SMITH et al.

Circuit Court of Appeals, Ninth Circuit.

January 21, 1944.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty., Gen., Sewall Key, Samuel H. Levy, Helen Goodner, and Fred Youngman, Sp. Asst. Attys. Gen., Charles H. Carr, U.S. Atty., E.H. Mitchell, Asst. U.S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellant.

Clyde R. Burr, of Los Angeles, Cal., for appellees.

Before WILBUR, MATHEWS, and STEPHENS, Circuit Judges.


WILBUR, Circuit Judge.

This action was brought to recover income taxes, with interest, for the year 1933 and for the year 1941. The tax for the year 1933 was $2,580.82 and interest of $400.45 due thereon upon a joint assessment of J. A. Wigmore and Mrs. Olive Wills Wigmore, husband and wife, assessed October 16, 1936, for income reported on March 13, 1934 by J. A. Wigmore and Mrs. Olive Wills Wigmore upon a joint return for the year 1933. The assessment was introduced...

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