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NOLAND v. WESTOVER

No. 11978.

172 F.2d 614 (1949)

NOLAND v. WESTOVER et al.

United States Court of Appeals Ninth Circuit.

Rehearing Denied March 8, 1949.

Attorney(s) appearing for the Case

William D. Noland, in pro. per.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Philip R. Miller and Melva M. Graney, Sp. Assts. to Atty. Gen., James M. Carter, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellees.

Before STEPHENS, BONE and ORR, Circuit Judges.

STEPHENS, Circuit Judge.

William D. Noland, plaintiff-appellant, personally and in the capacity of a trustee of a charitable trust entitled "Dr. William D. Noland Trust Estate, Ltd.", appeals from a summary judgment in favor of Harry C. Westover, Collector of Internal Revenue at Los Angeles, California, (Sixth Collection District of California), a defendant-appellee, and against Noland in each capacity alleged, and from a summary judgment in favor of George D. Martin...

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