United States v. Dagmar S. Cooke, United States of America v. Philip E. Spalding, United States of America v. Sophie Judd Cooke, United States of America v. Muriel Howatt Cooke

215 F.2d 528 UNITED STATES of America, Defendant-Appellant, v. Dagmar S. COOKE, Plaintiff-Appellee. UNITED STATES of America, Defendant-Appellant, v. Philip E. SPALDING, Plaintiff-Appellee. UNITED STATES of America, Defendant-Appellant, v. Sophie Judd COOKE, Plaintiff-Appellee. UNITED STATES of America, Defendant-Appellant, v. Muriel Howatt COOKE, Plaintiff-Appellee. Nos. 14339-14342. United States Court of Appeals Ninth Circuit. August 27, 1954. H. Brian Holland, Asst. Atty. Gen., Abbott M. Sellers, Sp. Asst. to Atty. Gen., A. William Barlow, Honolulu, Hawaii, for appellant. Anderson, Wrenn & Jenks, Marshall M. Goodsill, Jr., Heaton L. Wrenn, Honolulu, Hawaii, for appellees. Before DENMAN, Chief Judge, and ORR and POPE, Circuit Judges. DENMAN, Chief Judge. 1 Appellees move to dismiss the appeals from their judgments in which they sustained their burdens of proof of their complaints for money damages for the entire amount of their claims for over-payments of their federal income taxes and interest thereon. The ground of their motions to dismiss is that the notices of appeal were filed on February 1, 1954, 91 days after what they claim is the entry of their judgments. 2 The…