McCLINTOCK v. WESTOVER

No. 11587.

167 F.2d 601 (1948)

McCLINTOCK et al. v. WESTOVER, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

April 6, 1948.


Attorney(s) appearing for the Case

John T. Riley and Richard K. Yeamans, both of Los Angeles, Cal., for appellant.

Theron L. Caudle, Asst. Atty. Gen., Tax Division, Sewall Key, A. F. Prescott, S. E. Hanson and Fred E. Youngman, Sp. Assts. to Atty. Gen., James M. Carter, U. S. Atty., Edward H. Mitchell and George M. Bryant, Asst. U. S. Attys., all of Los Angeles, Cal., for appellee.

Before MATHEWS, STEPHENS and ORR, Circuit Judges.


STEPHENS, Circuit Judge.

L. H. McClintock and Florence L. McClintock, copartners, doing business as the McClintock Display Company, appeal from a judgment of the district court, denying them a recovery of taxes paid in accordance with an alleged illegal assessment of manufacturers' sales taxes. The taxes were levied in March of 1943 by the Commissioner of Internal Revenue for the thirteen months' period from October 1, 1941, to October 31, 1942, inclusive. The taxes...

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