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Court of Appeals for the Ninth Circuit

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Bishop v. Commissioner of Internal Revenue, 11098 (1945)

152 F.2d 389 (1945) BISHOP v. COMMISSIONER OF INTERNAL REVENUE. No. 11098. Circuit Court of Appeals, Ninth Circuit. December 10, 1945. Theodore R. Meyer and Robert H. Walker, both of San Francisco, Cal., for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., Tax Division, and Sewall Key, Helen R. Carloss, Hilbert P. Zarky, and John Garland, Sp. Assts. to Atty. Gen., for respondent. Before GARRECHT, MATHEWS, and ORR, Circuit Judges. MATHEWS, Circuit Judge. Here for review is a decision of the...

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Gallois v. Commissioner of Internal Revenue, 11080 (1945)

152 F.2d 81 (1945) GALLOIS et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 11080. Circuit Court of Appeals, Ninth Circuit. November 16, 1945. *82 John V. Lewis, Clyde C. Sherwood, and Jerome Politzer, all of San Francisco, Cal., for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., Tax Division, Sewall Key, A. F. Prescott, Louise Foster, and James P. Garland, Sp. Assts. to Atty. Gen., for respondent. Before DENMAN, BONE and ORR, Circuit Judges. DENMAN, Circuit Judge. The executors seek review...

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United States v. Gallagher, 11066 (1945)

151 F.2d 556 (1945) UNITED STATES v. GALLAGHER et al. No. 11066. Circuit Court of Appeals, Ninth Circuit. October 18, 1945. Rehearing Denied December 3, 1945. Carl C. Donaugh, U. S. Atty., and J. Robert Patterson, Asst. U. S. Atty., both of Portland, Or., for appellant. Lawrence T. Harris, of Eugene, Or., and Hampson, Koerner, Young & Swett and James C. Dezendorf, all of Portland, Or., for appellees. Before GARRECHT, MATHEWS, and BONE, Circuit Judges. MATHEWS, Circuit Judge. This was a suit by...

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Du Val's Estate v. Commissioner of Internal Revenue, 11046 (1945)

152 F.2d 103 (1945) DU VAL'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE. No. 11046. Circuit Court of Appeals, Ninth Circuit. November 24, 1945. Rehearing Denied December 26, 1945. M. W. Dobrzensky and James H. Anglim, both of Oakland, Cal., for petitioners. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Leonard Sarner, Sp. Assts. to Atty. Gen., for respondent. Before GARRECHT, MATHEWS, and ORR, Circuit Judges. ORR, Circuit Judge. This is a petition by the...

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McDonald v. Bowles, 11034 (1945)

152 F.2d 741 (1945) McDONALD v. BOWLES, Price Administrator. No. 11034. Circuit Court of Appeals, Ninth Circuit. December 28, 1945. *742 Charles Reagh, of San Francisco, Cal., for appellant. George Moncharsh, Deputy Adm'r for Enforcement, David London, Acting Director, Litigation Div., and Samuel Rosenwein, Atty., OPA, all of Washington, D. C., and Herbert H. Bent, Regional Litigation Atty., and W. H. Brunner, Dist. Enf. Atty., OPA, both of San Francisco, Cal., for appellee. Before GARRECHT,...

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United States v. La Société Française De Bien. Mut., 11029 (1945)

152 F.2d 243 (1945) UNITED STATES v. LA SOCIETE FRANCAISE DE BIENFAISANCE MUTUELLE. No. 11029. Circuit Court of Appeals, Ninth Circuit. December 3, 1945. Rehearing Denied January 2, 1946. Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Paul S. McMahon, Sp. Assts. to Atty. Gen., and Leonard Sarner, Sp. Asst. to Atty. Gen. (Frank J. Hennessy, U. S. Atty., and Robert B. McMillan, Asst. U. S. Atty., both of San Francisco, Cal., of counsel), for appellant. P. A. Bergerot and...

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Brown v. New York Life Ins. Co., 11000 (1945)

152 F.2d 246 (1945) BROWN v. NEW YORK LIFE INS. CO. et al. No. 11000. Circuit Court of Appeals, Ninth Circuit. November 24, 1945. *247 *248 Hampson, Koerner, Young & Swett and James C. Dezendorf, all of Portland, Or., for appellant. Maguire, Shields & Morrison and Robert H. Agnew, all of Portland, Or., and James M. Kane, of Chicago, Ill. (Edward C. Klein, of Chicago, Ill., of counsel), for appellee Federal Deposit Ins. Corporation. Before DENMAN, BONE, and ORR, Circuit Judges. BONE, Circuit...

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United States v. LaLone, 10998 (1945)

152 F.2d 43 (1945) UNITED STATES et al. v. LALONE et al. No. 10998. Circuit Court of Appeals, Ninth Circuit. October 25, 1945. Francis M. Shea, Asst. Atty. Gen., and Edward M. Connelly, U. S. Atty., of Spokane, Wash. (Arnold Levy, Sp. Asst. to Atty. Gen., and Hubert H. Margolies, Atty. Dept. Justice, of Washington, D. C., of counsel), for appellants. Justin C. Maloney, of Spokane, Wash., for appellee. Before STEPHENS, HEALY and BONE, Circuit Judges. BONE, Circuit Judge. This is an appeal by the...

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Swihart v. Johnston, 10969 (1945)

150 F.2d 721 (1945) SWIHART v. JOHNSTON, Warden. No. 10969. Circuit Court of Appeals, Ninth Circuit. August 6, 1945. Rehearing Denied September 17, 1945. Ralph Swihart, of Alcatraz Island, Cal., in pro. per. Frank J. Hennessy, U. S. Atty., and Joseph Karesh, Asst. U. S. Atty., both of San Francisco, Cal., for appellee. Before GARRECHT, MATHEWS, and STEPHENS, Circuit Judges. MATHEWS, Circuit Judge. In the District Court of the United States for the Eastern District of Oklahoma, hereafter called...

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Contractors v. Pillsbury, 10950 (1945)

150 F.2d 310 (1945) CONTRACTORS et al. v. PILLSBURY, Deputy Commissioner, United States Employees' Compensation Commission et al. No. 10950. Circuit Court of Appeals, Ninth Circuit. June 22, 1945. *311 Claude F. Weingand, of Los Angeles, Cal., for appellants. Frank J. Hennessy, U. S. Atty., and James T. Davis, Asst. U. S. Atty., both of San Francisco, Cal. (Ward E. Boote, Chief Counsel, U. S. Employees' Compensation Commission, and Herbert P. Miller, Asst. Chief Counsel, both of New York City,...

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Bowles v. Wheeler, 10924 (1945)

152 F.2d 34 (1945) BOWLES v. WHEELER. No. 10924. Circuit Court of Appeals, Ninth Circuit. August 1, 1945. Writ of Certiorari Denied December 10, 1945. *35 *36 Samuel Mermin, Special Appellate Attorney, Thomas I. Emerson, Deputy Administrator for Enforcement, Fleming James, Jr., Director, Litigation Division, David London, Chief Appellate Branch, George Moncharsh, Deputy Administrator for Enforcement, all of Washington, D. C., W. Dunlap Cannon, Jr., Regional Litigation Attorney, of San Francisco,...

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Todd v. Commissioner of Internal Revenue, 10915 (1945)

153 F.2d 553 (1945) TODD et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 10915. Circuit Court of Appeals, Ninth Circuit. December 13, 1945. Order December 17, 1945. Rehearing Denied January 17, 1946. *554 R. E. Brotherton and Aaron Turner, both of Oakland, Cal., for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Fred E. Youngman, and Helen Goodner, Sp. Assts. to Atty. Gen., for respondent. Before DENMAN, STEPHENS, and BONE, Circuit Judges. DENMAN, Circuit...

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Securities and Exchange Com'n v. Minas De Artemisa, 10907 (1945)

150 F.2d 215 (1945) SECURITIES AND EXCHANGE COMMISSION v. MINAS DE ARTEMISA, S. A. No. 10907. Circuit Court of Appeals, Ninth Circuit. June 26, 1945. As Amended July 9, 1945. *216 Roger S. Foster, Solicitor, Securities and Exchange Commission, Milton V. Freeman, Asst. Solicitor, Louis Loss and Herman D. Levinson, Attorneys, SEC., all of Philadelphia, Pa., for appellant. No appearances were entered on behalf of appellee. Before DENMAN, HEALY, and BONE, Circuit Judges. HEALY, Circuit Judge. The...

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Walling v. Alaska Pacific Consol. Min. Co., 10905 (1945)

152 F.2d 812 (1945) WALLING, Adm'r of Wage and Hour Division, U. S. Dept. of Labor, v. ALASKA PACIFIC CONSOL. MIN. CO. No. 10905. Circuit Court of Appeals, Ninth Circuit. December 19, 1945. *813 Douglas B. Maggs, Sol., U. S. Dept. of Labor, Wage & Hr. Div., and Bessie Margolin, Asst. Sol., both of Washington, D. C., Dorothy M. Williams, Regional Atty., and Joseph M. Stone, Atty., both of San Francisco, Cal., for appellant. James R. Gates and V. A. Montgomery, both of Seattle, Wash., for...

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Johnson v. Griffiths SS Co., 10904 (1945)

150 F.2d 224 (1945) JOHNSON v. GRIFFITHS S. S. CO. No. 10904. Circuit Court of Appeals, Ninth Circuit. June 29, 1945. Sam L. Levinson, of Seattle, Wash., and Albert Michelson, of San Francisco, Cal., for appellant. Bogle, Bogle & Gates, Stanley B. Long, and Edw. S. Franklin, all of Seattle, Wash. (John H. Black and Edward R. Kay, both of San Francisco, Cal., of counsel), for appellee. Before GARRECHT, HEALY, and BONE, Circuit Judges. GARRECHT, Circuit Judge. This is an appeal from a final...

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Connolly v. United States, 10890 (1945)

149 F.2d 666 (1945) CONNOLLY et al. v. UNITED STATES. No. 10890. Circuit Court of Appeals, Ninth Circuit. May 23, 1945. Rehearing Denied June 28, 1945. *667 E. J. McCabe, of Great Falls, Mont., and S. J. Rigney, of Cut Bank, Mont., for appellants. John B. Tansil, U. S. Atty., and Merle G. Groene, Asst. U. S. Atty., both of Billings, Mont., for appellee. Before GARRECHT, HEALY, and BONE, Circuit Judges. GARRECHT, Circuit Judge. The lower court erred in imposing the statutory penalty. This will...

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Ware v. Travelers Ins. Co., 10881 (1945)

150 F.2d 463 (1945) WARE v. TRAVELERS INS. CO. et al. No. 10881. Circuit Court of Appeals, Ninth Circuit. June 29, 1945. Ezra R. Whitla, E. T. Knudson and Whitla & Knudson, all of Coeur d'Alene, Idaho, for appellant. C. H. Potts and Wm. S. Hawkins, both of Coeur d'Alene, Idaho (Francis W. Cole, Hugh Harbison and Maxwell M. Merritt, all of Hartford, Conn., of counsel), for appellees. Before GARRECHT, HEALY, and BONE, Circuit Judges. HEALY, Circuit Judge. This appeal is from a judgment of...

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Lindsey v. Leavy, 10875 (1945)

149 F.2d 899 (1945) LINDSEY v. LEAVY et al. No. 10875. Circuit Court of Appeals, Ninth Circuit. June 1, 1945. *900 E. R. Lindsey, of Bremerton, Wash., in pro. per. Smith Troy, Atty. Gen., Fred E. Lewis and Hugh A. Dressel, Assts. Atty. Gen., and E. P. Donnelly, of Seattle, Wash., for appellees Simpson and others. David J. Williams, of Seattle, Wash., for appellee Langlie. Alan G. Paine, of Spokane, Wash., and Harold Shefelman, of Seattle, Wash., for appellees Leavy and others. MacBride &...

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Lindstrom v. Commissioner of Internal Revenue, 10862 (1945)

149 F.2d 344 (1945) LINDSTROM v. COMMISSIONER OF INTERNAL REVENUE. No. 10862. Circuit Court of Appeals, Ninth Circuit. April 18, 1945. *345 Ralph G. Lindstrom, of Los Angeles, Cal., in pro. per. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Maryhelen Wigle, Sp. Assts. Atty. Gen., for respondent. Before MATHEWS, STEPHENS and BONE, Circuit Judges. BONE, Circuit Judge. Income tax deficiencies for 1940 were assessed against Ralph G. Lindstrom and Katherine Lindstrom, his wife. [1] The...

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Coast Carton Co. v. Commissioner of Internal Revenue, 10859 (1945)

149 F.2d 739 (1945) COAST CARTON CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 10859. Circuit Court of Appeals, Ninth Circuit. May 25, 1945. Rehearing Denied July 12, 1945. *740 Meredith M. Daubin, of Washington, D. C., for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, Louise Foster, and Helen Goodner, Sp. Assts. to the Atty. Gen., for respondent. Before GARRECHT, MATHEWS, and STEPHENS, Circuit Judges. STEPHENS, Circuit Judge. Petitioner asks us to...

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