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ROGAN v. CONTERNO

No. 10178.

132 F.2d 726 (1942)

ROGAN, Collector of Internal Revenue, v. CONTERNO.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied February 16, 1943.

Attorney(s) appearing for the Case

Joseph Lawrence, Director Bond & Spirits Division, Dept. of Justice, Harry B. DeAtley, Asst. to Director, Julian D. Simpson, Chief, Compromise Section, and Bernard Chertcoff, Sp. Asst. to Atty. Gen., all of Washington, D. C., and Leo V. Silverstein, U. S. Atty., and E. H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for appellant.

Hanna & Morton, Harold C. Morton, and John H. Blake, all of Los Angeles, Cal., for appellee.

Before MATHEWS, STEPHENS, and HEALY, Circuit Judges.

STEPHENS, Circuit Judge.

A tax was assessed against defendant-appellee by the Commissioner of Internal Revenue in April, 1940, on wine destroyed by fire in a bonded winery during 1939. The tax was paid under protest and suit was instituted against Nat Rogan, the local Collector of Internal Revenue, for refund. Judgment went for plaintiff and the collector appeals.

The action went to trial upon the first amended complaint and answer thereto, before the court...

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