Maloney v. Spencer

ORR, Circuit Judge.

C. B. Spencer, now deceased, instituted, as plaintiff, an action against J. W. Maloney, United States Collector of Internal Revenue for the District of Oregon, as defendant, for refund of taxes alleged to have been illegally collected. Judgment was rendered in favor of plaintiff on the 24th of June, 1947. Plaintiff died August 13, 1947. The cause of action survived. Defendant filed a notice of appeal from said judgment September 19, 1947. No substitution of parties plaintiff was attempted in the district court. Defendant had no notice of the death of plaintiff before he…