Talache Mines v. United States

218 F.2d 491 TALACHE MINES Incorporated, a Corporation, Appellant, v. UNITED STATES of America, John R. Viley, Individually and as Former Collector of Internal Revenue for the District of Idaho, and Calvin E. Wright, Collector of Internal Revenue for the District of Idaho, Appellees. No. 13577. United States Court of Appeals, Ninth Circuit. December 28, 1954. Rehearing Denied March 4, 1955. W. H. Langroise, W. E. Sullivan, Boise, Idaho, for appellant. H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Alonzo W. Watson, Jr., A. F. Prescott, Melva M. Graney, Sp. Assts. to Atty. Gen., Sherman F. Furey, Jr., U. S. Atty., Boise, Idaho, Herman Rossi, Wallace, Idaho, Sylvan A. Jeppesen, Asst. U. S. Attys., Boise, Idaho, for appellees. Before BONE, ORR and POPE, Circuit Judges. BONE, Circuit Judge. 1 This appeal involves federal income taxes (a deficiency assessment of $22,773.22 paid in 1946). Appellant sued for a refund after the Commissioner had rejected a claim therefor, and the lower court sustained the assessment and dismissed appellant's action. This appeal followed. The findings, conclusions and order for judgment of the lower court are set out in Talache Mines, Inc., v. United…