POWELL v. GRANQUIST

No. 15447.

252 F.2d 56 (1958)

Grace M. POWELL, Executrix of the Estate of O. E. Powell, Deceased, Appellant, v. Ralph C. GRANQUIST, District Director of Internal Revenue, Appellee.

United States Court of Appeals Ninth Circuit.

January 13, 1958.


Attorney(s) appearing for the Case

Arthur D. Jones, Humphries & Jones, Frederick A. Jahnke, Portland, Or., for appellant.

Charles K. Rice, Asst. Atty. Gen., Grant W. Wiprud, Davis W. Morton, Jr., Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Portland, Or., for appellee.

Before POPE and CHAMBERS, Circuit Judges, and EAST, District Judge.


EAST, District Judge.

Jurisdiction

The Appellant, Grace M. Powell, is the duly appointed, qualified and acting Executrix of the Estate of O. E. Powell (Powell), who died on July 16th, 1954.

Deficiencies of income tax for the years 1937 through 1945, all inclusive, were assessed by the Commissioner of Internal Revenue for the District of Oregon (Commissioner), the predecessor in interest to the Appellee above named. All of the amounts in dispute in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases