MALONEY v. HAMMOND

No. 12073.

176 F.2d 780 (1949)

MALONEY, Collector of Internal Revenue, v. HAMMOND.

United States Court of Appeals Ninth Circuit.

Rehearing Denied October 27, 1949.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Edward J. P. Zimmerman and Helen Goodner, Sp. Assts. to the Atty. Gen., Henry L. Hess, U. S. Atty., Victor E. Harr, Asst. U. S. Atty., Portland, Or., for appellant.

Robert T. Jacob and S. J. Bischoff, Portland, Or., for appellee.

Before DENMAN, Chief Judge, and BONE and ORR, Circuit Judges.


ORR, Circuit Judge.

This is an action for refund of taxes. On July 27, 1945, the Commissioner assessed against the appellee a deficiency in income taxes for the taxable year 1943, involving the consolidated return for the tax years 1942 and 1943, in the sum of $157,146.90. At the same time a credit of $6,554.03 was allowed as overpayment of income taxes for 1941. Appellee paid the difference of $150,592.88 to appellant, the Collector, and subsequently commenced this...

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