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UNITED STATES v. STANTON

Nos. 12148, 12149.

172 F.2d 642 (1949)

UNITED STATES v. STANTON (two cases).

United States Court of Appeals Ninth Circuit.

February 8, 1949.

Attorney(s) appearing for the Case

Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack and James P. Garland, Sp. Assts. to Atty. Gen., and Harvey Erickson, U. S. Atty., of Spokane, Wash., for appellant.

Paine, Lowe & Coffin, R. E. Lowe and Alan P. O'Kelly, all of Spokane, Wash., for appellees.

Before MATTHEWS, HEALY and BONE, Circuit Judges.

PER CURIAM.

These appeals are from judgments entered on July 26, 1948, in favor of appellees (Violet E. Stanton and Fred L. Stanton) in actions by appellees against appellant (the United States) for the recovery of taxes claimed to have been illegally collected from appellees.

The appeals were taken on September 23, 1948 — the 59th day of the 60-day period prescribed in Rule 73(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A.

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