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SMYTH v. SULLIVAN

No. 14165.

227 F.2d 12 (1955)

James G. SMYTH, United States Collector of Internal Revenue, Appellant, v. John A. SULLIVAN, Executor of the Estate of Emma L. Merritt, Deceased, Appellee.

United States Court of Appeals Ninth Circuit.

October 31, 1955.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Louise Foster, David O. Walter, Robert N. Anderson, Ellis N. Slack, Spe. Assts. to Atty. Gen., Lloyd H. Burke, U. S. Atty., George A. Blackstone, Asst. U. S. Atty., San Francisco, Cal., for petitioner.

Charles J. Leighton, Jr., San Francisco, Cal., Willard C. Mills, Washington, D. C., for respondent.

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

DENMAN, Chief Judge.

The Collector appeals from a judgment of the District Court ordering that the Executor taxpayer be refunded income taxes in the sum of $10,287.52 plus $1,388.82 interest which had been collected by the Collector, as due for the calendar year 1946. The District Court found that this sum was erroneously collected as taxes upon profits realized from the sale in 1946 of capital investments in two parcels of real property in San Francisco, California...

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