SMYTH v. ERICKSON

No. 13691.

221 F.2d 1 (1955)

James G. SMYTH, Collector of Internal Revenue, Appellant, v. Mazie ERICKSON, Executrix of the Last Will and Testament of Timothy H. Carlon, Deceased, Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied May 20, 1955.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Carolyn R. Just, Ellis N. Slack, Robert N. Anderson, Walter Akerman, Jr., Sp. Assts. to Atty. Gen., Lloyd H. Burke, U. S. Atty., Charles Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for petitioner.

J. Warren Manuel, Oakland, Cal., for respondent.

Before DENMAN, Chief Judge, POPE, Circuit Judge, and BYRNE, District Judge.


BYRNE, District Judge.

On October 10, 1938, Timothy H. Carlon was adjudged incompetent by the Superior Court of the State of California in and for the County of Merced, and W. J. Ferrell was appointed guardian of his estate; thereafter, Carlon's daughter, Mazie Tangerman (later Mazie Erickson, the appellee), became dissatisfied with Ferrell's management of her father's estate, and on April 10, 1941, entered into a written contract under the terms of which she employed...

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