ROYCE v. SQUIRE

No. 11736.

168 F.2d 250 (1948)

ROYCE et al. v. SQUIRE, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied July 12, 1948.


Attorney(s) appearing for the Case

R. T. Jacob and Randall S. Jones, both of Portland, Ore., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Maurice P. Wolk, Sp. Assts. to Atty. Gen., J. Charles Dennis, U. S. Atty., of Seattle, Wash., and Harry Sager, Asst. U. S. Atty., of Tacoma, Wash., for appellee.

Before GARRECHT, DENMAN, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

This is an appeal from an adverse judgment in a suit by appellant taxpayers to recover transportation taxes assessed and collected under § 3469 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 3469, for the period October 1941, through September of 1944.1 A claim for refund was rejected by the Commissioner and the suit followed.

Taxpayers, under...

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