Ellison v. Frank

245 F.2d 837 Robert F. ELLISON and Cleo A. (Ellison) Walker, Appellants, v. William E. FRANK, United States District Director of Internal Revenue for the District of Washington and Territory of Alaska, Appellee. No. 15318. United States Court of Appeals Ninth Circuit. May 27, 1957. John L. Flynn, Philip A. Levin, Portland, Or., Hugh B. Collins, Medford, Or., for appellants. Charles K. Rice, Asst. Atty. Gen., S. Dee Hanson, Hilbert P. Zarky, Walter A. Gelles, Attys., Department of Justice, Washington, D. C., Charles P. Moriarty, U. S. Atty., Guy A. B. Dovell, Asst. U. S. Atty., Tacoma, Wash., for appellee. Before BONE, LEMMON and HAMLEY, Circuit Judges. BONE, Circuit Judge. 1 Appellants (husband and wife at times here material) brought this action for refund of an alleged overpayment of Federal individual income taxes paid to appellee for the year 1949. The lower court entered final judgment for appellee and this appeal is from that judgment. 2 In 1947, the United States, through the Forest Service of the Department of Agriculture, offered to sell the timber on a tract of land on the Green Forks River under a "pay-as-cut" contract which provided for payment for the timber as it was…