Scharpf v. United States, 15605.
| Decision Date | 13 December 1957 |
| Docket Number | No. 15605.,15605. |
| Citation | 250 F.2d 744 |
| Parties | George L. SCHARPF and William Fred Scharpf, executors of the estate of Louis C. Scharpf, Appellants, v. UNITED STATES of America, Appellee. |
| Court | U.S. Court of Appeals — Ninth Circuit |
Davidson, Duffy & Stout, Charles P. Duffy, Carl E. Davidson, Portland, Or., for appellants.
Charles K. Rice, Asst. Atty. Gen., Charles B. E. Freeman, Lee A. Jackson, Harry Baum, Attys., Department of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for appellee.
Before MATHEWS, POPE and LEMMON, Circuit Judges.
On the grounds and for the reasons stated in its opinion (Scharpf v. United States, D.C., 157 F.Supp. 434), the judgment of the District Court is affirmed.
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5 cases
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Kearney v. A'Hearn
...which refund claims must be presented. Scharpf v. United States, D.C.D.Or., 1956, 157 F. Supp. 434, 437-438, affirmed per curiam, 9 Cir., 1957, 250 F.2d 744; Melchior v. United States, Ct.Cl., 1956, 145 F.Supp. 193, 194, and cases cited therein. Cf. Sicanoff Vegetable Oil Corp. v. United St......
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Bear Valley Mutual Water Company v. Riddell, 72-1800.
...(5th Cir. 1971); Ladd v. Riddell, 309 F.2d 51, 54 (9th Cir. 1962); Scharpf v. United States, 157 F.Supp. 434 (D.Or.1956), aff'd, 250 F.2d 744 (9th Cir. 1957); Nemours Corp. v. United States, 188 F.2d 745, 750 (3rd Cir. 4 The grounds for refund stated in taxpayer's claim for refund, on which......
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Brown v. United States
...(1927) 275 U.S. 228, 48 S.Ct. 45, 72 L.Ed. 253; Scharpf v. United States (D.Or.1956) 157 F.Supp. 434, 437, aff'd per curiam (9th Cir. 1957) 250 F.2d 744.) And it is true that Mr. Brown had not argued in his claim for refund that the second block of 2000 shares had been acquired pursuant to ......
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Combs v. United States
...other party on notice within a given time frame and to prevent stale claims. Scharpf v. U. S., 157 F.Supp. 434 (D.Or.1956), aff'd 250 F.2d 744, (9th Cir.); Cumberland Portland Cement Co. v. U. S., 104 F.Supp. 1010, 122 Ct.Cl. 580 (1952). One must assume, therefore, that § 6511(a) addresses ......
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