SMITH v. WESTOVER

No. 12588.

191 F.2d 1003 (1951)

SMITH v. WESTOVER, Collector of Internal Revenue.

United States Court of Appeals Ninth Circuit.

October 10, 1951.


Attorney(s) appearing for the Case

John Moore Robinson, Robert M. Himrod, Los Angeles, Cal., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Irving I. Axelrad and Virginia Adams, Sp. Assts. to the Atty. Gen., Ernest A. Tolin, U. S. Atty., E. H. Mitchell and Edward R. McHale, Assts., all of Los Angeles, Cal., for appellee.

Before HEALY, BONE and POPE, Circuit Judges.


PER CURIAM.

This is an appeal from a judgment in favor of the appellee Collector in an action brought by appellant for the recovery of a portion of the income tax paid by her for the taxable year 1944. The facts are adequately stated in the opinion of the District Court, Smith v. Westover, 89 F.Supp. 432, and need not be repeated here.

Upon presentation of the appeal primary emphasis was laid upon appellant's contention...

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