UNITED STATES v. PACIFIC ELECTRIC RY. CO.

No. 11211.

157 F.2d 902 (1946)

UNITED STATES v. PACIFIC ELECTRIC RY. CO.

Circuit Court of Appeals, Ninth Circuit.

November 4, 1946.


Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., J. Louis Monarch, Melva M. Graney, and Eugene E. Beyer, Sp. Asst. to Atty. Gen., and Charles H. Carr, U. S. Atty., E. H. Mitchell, and George M. Bryant, Asst. U.S. Atty., all of Los Angeles, Cal., for appellant.

Frank Karr, C. W. Cornell, E. L. H. Bissinger, and E. D. Yeomans, all of Los Angeles, Cal., for appellee.

Before GARRECHT, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

For the years 1937, 1938, 1939 and 1940, excise taxes aggregating $33,062.45 were paid1 by appellee, Pacific Electric Railway Company, a corporation, to Nat Rogan, Collector of Internal Revenue for the Sixth Collection District of California. Alleging that the taxes were erroneously collected, appellee claimed a refund and, its claim having been denied, brought a suit for...

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