Legal Opinion

United States v. Merrill

Court of Appeals for the Ninth Circuit

Decided March 2, 1954No. 13390_1PublishedCited by 1 opinion

1Opinion of the Court

211 F.2d 297

UNITED STATES

v.

MERRILL.

No. 13390.

United States Court of Appeals Ninth Circuit.

March 2, 1954.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Thomas R. Winter, Fred Youngman, Helen Goodner, Audley J. Godfrey, Jr., Sp. Assts. to Atty. Gen., Charles P. Moriarty, U. S. Atty., Seattle, Wash., for appellant.

Wright, Innis, Simon & Todd, Seattle, Wash., for appellee.

Before HEALY, BONE and POPE, Circuit Judges.

BONE, Circuit Judge.

1

Appellee brought this action for refunds of income taxes paid by him for the taxable years 1939 and 1940. The facts are undisputed. Appellee's wife died…

2Cases cited41 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Hormel v. HelveringSupreme Court of the United States · 1941
  3. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  4. Poe v. SeabornSupreme Court of the United States · 1930
  5. Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945

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3Cited by1 opinion

  1. United States v. Yijun ZhouCourt of Appeals for the Ninth Circuit · 2016

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