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UNITED STATES v. METCALF

No. 11059.

154 F.2d 56 (1946)

UNITED STATES v. METCALF et al. In re F. P. NEWPORT CORPORATION, LIMITED.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied March 21, 1946.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, Louise Foster, and Harold C. Wilkenfeld, Sp. Assts. to Atty. Gen., and Charles H. Carr, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., BIR., all of Los Angeles, Cal., for appellant.

Bailie, Turner & Lake, of Los Angeles, Cal., for appellee H. F. Metcalf.

Before GARRECHT, MATHEWS and HEALY, Circuit Judges.

MATHEWS, Circuit Judge.

In Security-First National Bank v. United States, 9 Cir., 153 F.2d 563, we affirmed an order which, on February 6, 1945, affirmed an order of a referee in bankruptcy which, on June 6, 1944, directed H. F. Metcalf, trustee in bankruptcy of the estate of F. P. Newport Corporation, Limited, bankrupt, to pay a claim of the United States, appellant here, for income taxes ($19,363.65, plus interest) assessed against...

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