Carter
Rio Grande Oil Co. v. Carter
101 F.2d 457·22 A.F.T.R. (P-H) 467·1939 U.S. App. LEXIS 4394
United States Court of Appeals for the Ninth CircuitFebruary 9, 1939No. 8989California61 words
Lead Opinion
Healy, J.
This is a companion case to Rio Grande Oil Company v. Welch, 9 Cir., 101 F.2d 454 , this day decided.
Appellant paid to Welch, former Collector, a portion of the stamp taxes assessed, and paid the remainder to his successor, Carter.
The facts in the two cases are identical, and the decision in the Welch case requires an affirmance.
Affirmed.