STUART v. WILLIS

No. 14960.

244 F.2d 925 (1957)

Wm. P. STUART, Collector of Internal Revenue for the District of Arizona, Appellant, v. J. E. WILLIS and King-Hoover Construction Co., Appellees.

United States Court of Appeals Ninth Circuit.

January 16, 1957.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Fred E. Youngman and Davis W. Morton, Attys., Dept. of Justice, Washington, D. C., Jack D. H. Hays, U. S. Atty., Robert S. Murlless, Asst. U. S. Atty., Phoenix, Ariz., for appellant.

Andersen & Ray, H. Verlan Andersen and Kenneth C. Chatwin, Phoenix, Ariz., for appellees.

Before STEPHENS, FEE and BARNES, Circuit Judges.


JAMES ALGER FEE, Circuit Judge.

This is an appeal from the judgment of the District Court permitting recovery by appellees against the Collector of Internal Revenue for taxes found by the trial court to be improperly collected.

John E. and Edith P. Willis1 and the King-Hoover Construction Company, Harry C. King and Claude E. Hoover entered into a contract on November 16, 1950, which recited that the parties became joint venturers...

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