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RIDDELL v. CALLAN

No. 14817.

235 F.2d 190 (1956)

Robert RIDDELL, Collector of Internal Revenue, and Harry C. Westover, former Collector of Internal Revenue, Appellants, v. Earl CALLAN and Helen W. Callan, Appellees.

United States Court of Appeals Ninth Circuit.

June 30, 1956.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Harry Marselli, A. F. Prescott, David O. Walter, Ellis N. Slack, Sp. Assts. to Atty. Gen., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellant.

Herbert S. Miller, Beverly Hills, Cal., for appellee.

Before STEPHENS, FEE, and CHAMBERS, Circuit Judges.

PER CURIAM.

This is a tax refund case. The facts and the district court's conclusions upon a motion to dismiss appear in Callan v. Westover, 116 F.Supp. 191. After that decision, a jury trial was had on the issue, as stated by the Collector of Internal Revenue,

"whether a loss caused by the destruction of taxpayers' property by flood in 1938 was sustained in that year, or was sustained in 1948 when taxpayers' claim against...

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