ROGAN v. MERTENS

No. 10933.

153 F.2d 937 (1946)

ROGAN v. MERTENS et al.

Circuit Court of Appeals, Ninth Circuit.

February 13, 1946.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, Rigmor O. Carlsen, and Maryhelen Wigle, Sp. Assts. to Atty. Gen., and Charles H. Carr, U. S. Atty., and E. H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for appellant.

Milton H. Schwartz and Frank M. Keesling, both of Los Angeles, Cal., for appellees.

Before DENMAN, STEPHENS, and BONE, Circuit Judges.


DENMAN, Circuit Judge.

This is an appeal by Ethel Strickland Rogan, as Executrix of the Last Will and Testament of Nat Rogan, Deceased, substituted for Nat Rogan, Collector of Internal Revenue for the Sixth Collection District, California, hereinafter called the Collector. The Collector claims error in the judgments below of $8,802.40 and interest to each appellee, being a refund to that extent of a tax payment in the sum of $20,669.80 by each appellee taxpayer, respectively...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases