EARLE v. W. J. JONES & SON

No. 13148.

200 F.2d 846 (1952)

EARLE, Collector of Internal Revenue, v. W. J. JONES & SON, Inc. UNITED STATES v. W. J. JONES & SON, Inc.

United States Court of Appeals Ninth Circuit.

December 24, 1952.


Attorney(s) appearing for the Case

Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz and Joseph F. Goetten, Sp. Asst. to the Atty. Gen., Henry L. Hess, U. S. Atty., Donald W. McEwen, Asst. U. S. Atty., Portland, Or., for appellant.

Wilbur, Mautz, Souther & Spaulding, William H. Kinsey, of Portland, Or., for appellee.

Before HEALY, BONE and POPE, Circuit Judges.


BONE, Circuit Judge.

These appeals involve two suits brought by appellee, plaintiff below, for refund of income and excess profits taxes. Both actions presented identical questions of law and fact and were divided into two complaints solely for pleading and jurisdictional purposes. The first was brought against Hugh H. Earle, who at the time the action was commenced was Collector of Internal Revenue for the District of Oregon, for refund of income taxes collected...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases