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UNITED STATES v. BANK OF AMERICA NATIONAL TRUST & SAV. ASS'N

No. 18144.

326 F.2d 51 (1963)

UNITED STATES of America, Appellant, v. BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION, a national banking association, as trustee of the Trust created under the last Will and Testament of Kernan Robson, deceased, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied January 17, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, L. W. Post and Harold C. Wilkenfeld, Tax Division, Department of Justice, Washington, D. C., Cecil F. Poole, U. S. Atty., and Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., for appellant.

Dreher, McCarthy & Dreher, and Robert Dreher, San Francisco, Cal., for appellee.

Before BARNES and DUNIWAY, Circuit Judges, and KUNZEL, District Judge.

DUNIWAY, Circuit Judge.

The United States appeals from a judgment in favor of the taxpayer in an action brought by the latter in the district court to recover taxes unlawfully collected, following denial of a claim for refund. The decision of the district court is reported at 203 F.Supp. 152. We conclude that the judgment must be affirmed in part and reversed in part.

The facts are stipulated and, so far as material, are...

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