Rio Grande Oil Co. v. Carter

U.S. Court of Appeals for the Ninth Circuit February 9, 1939

Rio Grande Oil Co. v. Carter, 101 F.2d 457 (9th Cir. 1939)

22 A.F.T.R. (P-H) 467; 1939 U.S. App. LEXIS 4394

Opinion of the Court

HEALY, Circuit Judge.

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.

Full Case Name: RIO GRANDE OIL CO., a Corporation v. Scott CARTER, as Administrator of the Estate of John P. Carter
Status: Published