SQUIRE v. SUMNER RHUBARB GROWERS' ASS'N

No. 12406.

184 F.2d 94 (1950)

SQUIRE, Collector of Internal Revenue, v. SUMNER RHUBARB GROWERS' ASS'N.

United States Court of Appeals Ninth Circuit.

August 3, 1950.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Fred E. Youngman and Howard P. Locke, Sp. Assts. to the Atty. Gen., J. Charles Dennis, U. S. Atty., Guy A. B. Dovell, Asst. U. S. Atty., Tacoma, Wash., for appellant.

John W. Fishburne, Tacoma, Wash., for appellee.

Before STEPHENS and BONE, Circuit Judges and McLAUGHLIN, District Judge.


BONE, Circuit Judge.

Appellee brought suit in the District Court to recover a refund of $89.14 in employment taxes for the years 1943 through 1946 which, pursuant to 26 U.S.C.A. § 1400 et seq., had been paid by appellee upon the wages of its office personnel. The claims for refund had originally aggregated $366.03 but the Commissioner's ruling allowed the claims insofar as they covered the tax on the wages of employees other than office employees. The trial court...

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