Fawcett v. United States
Decision Date | 30 December 1947 |
Docket Number | No. 11651.,11651. |
Citation | 164 F.2d 696 |
Parties | Suzanne Fitzgerald FAWCETT, Geraldine Fawcett Callaghan, Geraldine Fitzgerald Callaghan, as Executrix of the Last Will and Testament of Gerald Fitzgerald, Deceased, and Edward F. Treadwell, Administrator of the Estate of Lillian Ryan Fitzgerald, Deceased, Appellants, v. UNITED STATES of America, Appellee. |
Court | U.S. Court of Appeals — Ninth Circuit |
Reginald S. Laughlin, of San Francisco, Cal., and E. F. Treadwell, of San Francisco, Cal., for appellant.
Theron L. Caudle, Asst. Atty. Gen., Sewall Key, Lee A. Jackson, S. Dee Hanson, S. Walter Shine, and Ellis N. Slack, Sp. Assts. Atty. Gen., and Frank J. Hennessy, U. S. Atty., and William E. Licking, Asst. U. S. Atty., both of San Francisco, Cal., for appellee.
Before MATHEWS, HEALY, and ORR, Circuit Judges.
Upon the authority of Jones v. Liberty Glass Co., 68 S.Ct. 229, and Kavanaugh v. Noble, 68 S.Ct. 235, decided December 22, 1947, the judgment of the District Court, 70 F.Supp. 742, here appealed from is affirmed.
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Murphy's Estate v. United States
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Walkden v. United States, 13495.
...See Dysart v. United States, 8 Cir., 95 F.2d 652, 654, certiorari denied 305 U.S. 608, 59 S.Ct. 67, 83 L.Ed. 386; Fawcett v. United States, 9 Cir., 164 F.2d 696, affirming D.C.N.D.Cal., 70 F. Supp. 742, 743. Section 910, Internal Revenue Code of 1939 58 Stat. 138; 26 U.S.C. § 910; provides ......