DANIELSON v. UNITED STATES

No. 22637.

416 F.2d 408 (1969)

George E. DANIELSON et al., Defendants-Appellants, v. UNITED STATES of America, Plaintiff-Appellee.

United States Court of Appeals Ninth Circuit.

September 11, 1969.


Attorney(s) appearing for the Case

Frank C. Christl (argued), of Gendel, Raskoff, Shapiro & Quittner, Los Angeles, Cal., for appellants.

Hugh W. Blanchard (argued), Asst. U. S. Atty., Wm. Matthew Byrne, Jr., U. S. Atty., Frederick M. Brosio, Jr., Asst. U. S. Atty., Chief, Civil Div., Frank S. Schmidt, District Director, Eugene I. Meyers, Los Angeles, Cal., Lester Uretz, Chief Counsel, I.R.S., Washington, D. C., for appellee.

Before BARNES and MERRILL, Circuit Judges, and PENCE, District Judge.


MERRILL, Circuit Judge.

The parties to this appeal are creditors of David and Betty Jane Farrell. The case presents a dispute as to the respective rights of the parties to a fund of $94,127.53 paid into the Registry of the Court by the Internal Revenue Service pursuant to judgment of the Tax Court entered June 29, 1967 to the effect that the Farrells were entitled to this sum for overpayment of income taxes for 1962 and years prior thereto.

Appellants are...

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