ROLES v. EARLE

No. 13000.

195 F.2d 346 (1952)

ROLES v. EARLE, Collector of Internal Revenue.

United States Court of Appeals Ninth Circuit.

Rehearing Denied April 15, 1952.


Attorney(s) appearing for the Case

Warde H. Erwin, Boyd, Ferris & Erwin and David S. Pattullo, all of Portland, Or., for appellant.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Carlton Fox, Irving Axelrad, Special Assts. to the Atty. Gen., Department of Justice, Henry L. Hess, U. S. Atty., Victor E. Harr, Asst. U. S. Atty., Portland, Or., for appellee.

Before HEALY, BONE and ORR, Circuit Judges.


ORR, Circuit Judge.

In the trial court appellant first proceeded upon the theory that the action should be brought against the United States of America and the Collector of Internal Revenue. His present position is that he has a cause of action against the Collector only.

Appellant was awarded a judgment against the Collector in the sum of $6,253.81; he claims it should have been $24,365.17, and is asking us to reverse because the trial Court refused to award...

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