1. Home
  2. Browse Decisions
  3. F.2d
  4. 295 F.2d
  5. 295 F.2d 623 (1961)
 

GRIMES v. UNITED STATES

No. 17129.

295 F.2d 623 (1961)

Gordon K. GRIMES, individually and as surviving husband and Executor of the Estate of Lillian M. Grimes, deceased, Appellant, v. UNITED STATES of America, Appellee. UNITED STATES of America, Appellant, v. C. A. McCARRELL, Appellee.

United States Court of Appeals Ninth Circuit.

October 3, 1961.

Attorney(s) appearing for the Case

Earl Platt, St. Johns, Ariz., Joseph L. Wyatt, Jr., of Brady, Nossaman & Walker, Los Angeles, Cal., for appellee McCarrell and appellant Grimes.

Louis F. Oberdorder, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney and Kenneth E. Levin, Dept. of Justice, Washington, D. C., and C. A. Muecke, U. S. Atty., Phoenix, Ariz., for appellant and appellee U. S.

Hilbert P. Zarky, Los Angeles, Cal., and Mitchell, Silberberg & Knupp, Los Angeles, Cal., of counsel, for Filtrol Corp., as amicus curiae.

Before CHAMBERS and MERRILL, Circuit Judges, and KILKENNY, District Judge.

MERRILL, Circuit Judge.

Alleging overpayment, taxpayers Grimes and McCarrell have instituted this suit against the United States for recovery of 1953 income taxes paid by them.

Grimes and McCarrell, as partners, contracted with the owners of a deposit of bentonite to engage in the extraction of that material. The material so extracted was subsequently sold by the owners. Grimes and McCarrell realized a net profit from their extraction operations and claimed...

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