AMERICAN TRUST COMPANY, a Corporation, Appellant,
v.
James G. SMYTH, Collector of Internal Revenue and United States of America, Appellees.
United States Court of Appeals Ninth Circuit.https://leagle.com/images/logo.png
July 8, 1957.
July 8, 1957.
Attorney(s) appearing for the Case
Brobeck, Phleger & Harrison, Howard J. Fink, Theodore R. Meyer, San Francisco, Cal., Davis, Polk, Wardwell, Sunderland & Kiendl, Montgomery B. Angell, David A. Lindsay, New York City, for appellant.
Charles K. Rice, Asst. Atty. Gen., Homer R. Miller, Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D. C., Lloyd H. Burke, U. S. Atty., Lynn J. Gillard, Asst. U. S. Atty., San Francisco, Cal., for appellees.
Before ORR, POPE, and FEE, Circuit Judges.
United States Court of Appeals Ninth Circuit.
ORR, Circuit Judge.
Appellant, as trustee of a testamentary trust created by the will of Harry L. Tevis, paid a tax in the sum of $570,957.86 on its fiduciary income for the trust for the year 1946. A claim for refund was seasonably filed and was thereafter disallowed by the Commissioner of Internal Revenue. This suit for refund followed. The trial court denied relief.
Tevis died on July 19, 1931, in Santa Clara County...
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