SHAW v. UNITED STATES

No. 18855.

331 F.2d 493 (1964)

Robert SHAW and Joan Helen Shaw, Appellants, v. UNITED STATES of America and Robert A. Riddell, Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California, Appellees.

United States Court of Appeals Ninth Circuit.

April 16, 1964.


Attorney(s) appearing for the Case

Ernest R. Mortenson and Eugene Harpole, Pasadena, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, George F. Lynch, and Fred B. Ugast, Attys., Dept. of Justice, Washington, D. C.

Francis C. Whelan, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, Herbert D. Sturman, Asst. U. S. Atty., Los Angeles, Cal., for appellees.

Before BARNES, HAMLEY and BROWNING, Circuit Judges.


HAMLEY, Circuit Judge:

In this action Robert Shaw and his wife, Joan Helen Shaw, seek injunctive and other relief against the United States and the District Director of Internal Revenue, Sixth District, California (Director). In a first cause of action Mr. Shaw seeks to have a tax assessment adjudged void and to enjoin collection of the tax. In a second cause of action, Mrs. Shaw seeks to quiet title in certain property as against the United States. She also seeks...

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