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UNITED STATES v. GOGGIN

No. 9805.

123 F.2d 432 (1941)

UNITED STATES v. GOGGIN.

Circuit Court of Appeals, Ninth Circuit.

November 18, 1941.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, Julian G. Gibbs, C. Stanley Titus and Edward First, Sp. Assts. to the Atty. Gen., William Fleet Palmer, U. S. Atty., and Edward H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellant.

Robert B. Powell, of Los Angeles, Cal., for appellee.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

This is an appeal from a judgment of the District Court refusing to confirm, and vacating order of the referee fixing and allowing capital stock tax under 26 U.S.C.A. Internal Revenue Code, § 1200 (a), for the year ending June 30, 1940, in the sum of $202 against appellee, George T. Goggin, as trustee in bankruptcy of the estate of Acme Traffic Signal Company, a corporation, bankrupt, and determining...

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