UNITED STATES v. HUBNER

No. 16817.

285 F.2d 29 (1960)

UNITED STATES of America, Appellant, v. Walter A. HUBNER and Citizens Commercial Trust and Savings Bank of Pasadena, Executors of the Estate of Gertrude H. Hurst, Deceased, Appellees.

United States Court of Appeals Ninth Circuit.

December 7, 1960.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, L. W. Post, Attorneys, Department of Justice, Washington, D. C., Laughlin E. Waters, Lillian W. Stanley, Asst. U. S. Atty., Los Angeles, Cal., for appellant.

Brydolf, Eddy & Gray, Morton H. Eddy, Pasadena, Cal., Gibson, Dunn & Crutcher, F. Dainel Frost, Arthur O. Armstrong, Jr., Los Angeles, Cal., for appellees.

Before STEPHENS, BARNES and JERTBERG, Circuit Judges.


JERTBERG, Circuit Judge.

The appellees were successful in the district court in securing a judgment against the appellant in the sum of $33,955.28 for federal estate taxes which plaintiffs alleged had been erroneously assessed and collected, plus interest and costs. Appellant appeals from such judgment.

The district court had jurisdiction under Title 28 U.S.C.A. § 1346(a) (1). This Court has jurisdiction under Title 28 U.S.C.A. §§ 1291 and 1294...

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