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

Rio Grande Oil Co. v. Carter

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

101 F.2d 457; 22 A.F.T.R. (P-H) 467; 1939 U.S. App. LEXIS 4394 (Federal Reporter, Second Series)

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.