Samson Tire Rubber Corporation v. Rogan

Full title: SAMSON TIRE RUBBER CORPORATION v. ROGAN, Collector of Internal Revenue

Court: Circuit Court of Appeals, Ninth Circuit

Date published: Aug 30, 1943

140 F.2d 457 (9th Cir. 1943)

Opinion

No. 10201.

August 30, 1943.

Appeal from the District Court of the United States for the Southern District of California, Central Division; Dave W. Ling, Judge.

On motion to recall the mandate and re-tax costs.

Mandate recalled and clerk ordered to tax the costs.

For former opinion, see 136 F.2d 345.

E.S. Williams, of Los Angeles, Cal., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Homer R. Miller, Sp. Assts. to Atty. Gen. for appellee.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.

PER CURIAM.

The motion of appellant to recall the mandate and re-tax costs against the collector, is well founded. Cf. United States v. Nunnally Invest. Co., 316 U.S. 258, 62 S.Ct. 1064, 86 L.Ed. 1455, 140 A.L.R. 792; Huntley v. So. Oregon Sales, 9 Cir., 104 F.2d 153; United States v. Morrisdale Coal Co., D.C.E.D.Pa., 46 F. Supp. 356; Brauch v. Birmingham, D.C.N.D. Iowa, 49 F. Supp. 229.

The mandate is ordered recalled and the clerk ordered to tax the costs.