James G. Smyth, Collector of Internal Revenue v. Mazie Erickson, of the Last Will and Testament of Timothy H. Carlon, Deceased

BYRNE, District Judge.

On October 10, 1938, Timothy H. Car-lon was adjudged incompetent by the Superior Court of the State of California in and for the County of Merced, and W. J. Ferrell was appointed guardian of his estate; thereafter, Carlon’s daughter, Mazie Tangerman (later Mazie Erickson, the appellee), became dissatisfied with Ferrell’s- management of her father’s estate, and on April 10, 1941, entered into a written contract under the terms of which she employed certain attorneys to represent “her interest in all proceedings pertaining to or arising out of the guardianship of Timothy…