COSGROVE v. UNITED STATES

No. 13626.

224 F.2d 146 (1954)

Lloyd J. COSGROVE and Paul V. Doyle, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

On Rehearing June 22, 1955.


Attorney(s) appearing for the Case

Joseph L. Alioto, James E. Burns, William C. Danielson, San Francisco, Cal., for appellants.

Warren Olney, III, Asst. Atty. Gen., Rex A. Collings, Jr., Sp. Asst. to Atty. Gen., Washington, D. C., Lloyd H. Burke, U. S. Atty., John Lockley, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before HEALY, ORR and LEMMON, Circuit Judges.


LEMMON, Circuit Judge.

The application of the principle of res judicata is the chief question in this case.

1. The Indictment

The indictment was returned on April 15, 1952. Count I recited that the appellant Doyle was a Deputy Collector of Internal Revenue in San Francisco, California, and that the appellant Cosgrove, also of San Francisco, was the attorney for persons required by law to file United States estate tax returns in connection...

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