UNITED STATES v. HOMECREST TRACT

No. 11322.

160 F.2d 150 (1947)

UNITED STATES v. HOMECREST TRACT.

Circuit Court of Appeals, Ninth Circuit.

March 4, 1947.


Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., A. F. Prescott, Paul S. McMahon, and Maryhelen Weigle, Sp. Assts. to Atty. Gen., and Frank J. Hennessy, U. S. Atty., and W. E. Licking, Asst. U. S. Atty., both of San Francisco, Calif., for appellant.

Lloyd G. Rainey and J. Everett Blum, both of Los Angeles, Cal., for appellee.

Before GARRECHT, HEALY, and BONE, Circuit Judges.


BONE, Circuit Judge.

Appellee brought an action in the district court for the recovery of income, excess profits, defense and capital stock taxes covering the taxable years 1938 to 1941 which it asserts were erroneously and illegally assessed and collected by appellant. The complaint contained seven separate causes of action, each based upon the same set of facts save as to the year and the kind and amount of the tax paid. The action was submitted to the court below...

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