UNITED STATES v. UNITED STATES NATIONAL BANK

No. 15120.

239 F.2d 475 (1956)

UNITED STATES of America, Appellant, v. The UNITED STATES NATIONAL BANK OF PORTLAND (OREGON), Executor of the Estate of Sam J. Wilson, Deceased, and Jessie Wilson, Appellees.

United States Court of Appeals Ninth Circuit.

December 28, 1956.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., John N. Stull, Robert N. Anderson, Harry Baum, David O. Walter, Attys., Dept. of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for appellant.

C. E. Wheelock, Carl E. Davidson, Charles P. Duffy, Portland, Or., for appellees.

Before HEALY, POPE, and LEMMON, Circuit Judges.


LEMMON, Circuit Judge.

Taxpayers, the Executor of the Estate of Sam J. Wilson, deceased, and his widow, presented a claim for refund of income taxes paid. The claim being rejected, timely suit was filed by them in the District Court to recover the taxes paid. From a judgment in their favor, this appeal was taken by the United States.

In 1943 an oral agreement was entered into between Wilson and one Samuel A. Agnew, under which Wilson was to procure various...

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