UNITED STATES v. CARRUTHERS

No. 13932.

219 F.2d 21 (1955)

UNITED STATES of America, Appellant, v. Eben H. CARRUTHERS and Nancy Carruthers, Appellees.

United States Court of Appeals, Ninth Circuit.

February 4, 1955.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., George Lynch, Attorney, Dept. of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Eugene, Or., Victor E. Harr, Asst. U. S. Atty., Portland, Or., for appellant.

Gordon Sloan, Astoria, Or., Carl E. Davidson, Charles P. Duffy, Portland, Or., for appellees.

Before HEALY, BONE and POPE, Circuit Judges.


BONE, Circuit Judge.

This is an action for the recovery of individual income taxes collected from appellees by a former Collector of Internal Revenue of the United States for the District of Oregon for the calendar year 1950.

On February 9, 1951, the appellees filed a joint income tax return for the year 1950 reporting a total net income of $36,927.44 and a tax liability of $10,581.98, which was duly paid. In this return the appellees included as ordinary...

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