Gordon K. Grimes, Individually and as Surviving Husband and of the Estate of Lillian M. Grimes, Deceased v. United States of America, United States of America v. C. A. McCarrell

295 F.2d 623 Gordon K. GRIMES, individually and as surviving husband and Executor of the Estate of Lillian M. Grimes, deceased, Appellant, v. UNITED STATES of America, Appellee. UNITED STATES of America, Appellant, v. C. A. McCARRELL, Appellee. No. 17129. United States Court of Appeals Ninth Circuit. October 3, 1961. Earl Platt, St. Johns, Ariz., Joseph L. Wyatt, Jr., of Brady, Nossaman & Walker, Los Angeles, Cal., for appellee McCarrell and appellant Grimes. Louis F. Oberdorder, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney and Kenneth E. Levin, Dept. of Justice, Washington, D. C., and C. A. Muecke, U. S. Atty., Phoenix, Ariz., for appellant and appellee U. S. Hilbert P. Zarky, Los Angeles, Cal., and Mitchell, Silberberg & Knupp, Los Angeles, Cal., of counsel, for Filtrol Corp., as amicus curiae. Before CHAMBERS and MERRILL, Circuit Judges, and KILKENNY, District Judge. MERRILL, Circuit Judge. 1 Alleging overpayment, taxpayers Grimes and McCarrell have instituted this suit against the United States for recovery of 1953 income taxes paid by them. 2 Grimes and McCarrell, as partners, contracted with the owners of a deposit of bentonite to engage in the extraction of…