MALONEY v. GLOVER

No. 11732.

171 F.2d 870 (1949)

MALONEY, Collector of Internal Revenue, v. GLOVER et al.

United States Court of Appeals Ninth Circuit.

January 13, 1949.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Helen R. Carloss, Robert N. Anderson, Melva M. Graney and S. Dee Hanson, Sp. Assts. to Atty. Gen., Henry L. Hess, U. S. Atty., of Portland, Or., and Thomas R. Winter, Sp. Atty, Bureau of Internal Revenue, of Seattle, Wash., for appellant.

Carl E. Davidson and Charles P. Duffy, both of Portland, Or., for appellee.

Before MATHEWS, STEPHENS, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

Appellees are the trustees of a trust created by the will of Sarah E. Carrier, referred to hereafter as the decedent. They sued appellant, the collector of internal revenue for the district of Oregon, to recover taxes alleged to have been illegally exacted. These were taxes upon 15/20ths of the income of decedent's estate for the taxable years 1940, 1941 and 1942, and paid by the administratrices during the course of administration.

The...

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