Noland v. Westover

STEPHENS, Circuit Judge.

William D. Noland, plaintiff-appellant, personally and in the capacity of a trustee of a charitable trust entitled “Dr. William D. Noland Trust Estate, Ltd.”, appeals from a summary judgment in favor of Harry C. Westover, Collector of Internal Revenue at Los Angeles, California, (Sixth Collection District of California), a defendantappellee, and against Noland in each capacity alleged, and from a summary judgment in favor of George D. Martin, Norman Hayward, Raymond B. Sullivan, and John H. Cramer, all Internal Revenue Agents in the Collector’s office,…