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EARLE v. WOODLAW

No. 15062.

245 F.2d 119 (1957)

Hugh H. EARLE, Former Collector of Internal Revenue, Appellant, v. Angela MacEvoy WOODLAW et al., Appellees.

United States Court of Appeals Ninth Circuit.

Rehearing Denied April 10, 1957.

Writ of Certiorari Denied June 24, 1957.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., C. E. Luckey, U. S. Atty., Victor E. Harr, Portland, Or., Lee A. Jackson, A. F. Prescott, Louise Foster, Feather & Fong, Washington, D. C., for appellant.

George W. Mead and Stephen W. Matthieu, Portland, Or., for appellees.

Before FEE and BARNES, Circuit Judges, and MURRAY, District Judge.

Writ of Certiorari Denied June 24, 1957. See 77 S.Ct. 1400.

BARNES, Circuit Judge.

The former District Collector of Internal Revenue for Oregon appeals from a judgment of the District Court awarding appellees (Executors of the estate of G. T. Woodlaw, deceased) the sum of $153,550.92 for the year 1946; $1,162.67 for the year 1947; and $31,688.38 for the year 1949, together with interest and costs, which sums constitute claims for refund of taxes paid because...

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