OLIVER v. UNITED STATES

No. 10819.

149 F.2d 727 (1945)

OLIVER et al. v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

June 6, 1945.


Attorney(s) appearing for the Case

Zagon, Aaron and Sandler, Nathan Swartz, and Ray Sandler, all of Los Angeles, Cal., for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, Frank J. Ready, and Helen Goodner, Sp. Assts. to Atty. Gen., and Charles H. Carr, U. S. Atty., Edward H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellee.

Before DENMAN, STEPHENS, and BONE, Circuit Judges.


DENMAN, Circuit Judge.

This is an appeal from a judgment of the district court dismissing an amended complaint for the recovery on three claims for refund of taxes alleged to have been overpaid in the calendar tax years 1935, 1936, and 1937. The suit was against the United States, the Collector of Internal Revenue who collected the several taxes paid in the three years being in office when the original complaint was filed.

The amended complaint was filed after...

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