United States of America, Appellant, v. Joseph W. Drown, Appellee, 328 F.2d 314 (9th Cir. 1964)
Annotate this CaseOn Appeal from the Judgment of the United States District Court for the Southern District of California, M. D. Crocker, District Judge, 203 F. Supp. 514.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, and William A. Friedlander, Attys., Dept. of Justice, Washington, D. C.; Francis C. Whelan, U. S. Atty., Thomas H. McPeters, Asst. U. S. Atty., and Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, Los Angeles, Cal., for appellant.
Witter & Harpole, and Myron E. Harpole, Los Angeles, Cal., for appellee.
Before BARNES, HAMLEY and BROWNING, Circuit Judges.
PER CURIAM:
The judgment is reversed and the cause is remanded for reconsideration in the light of Whipple v. Comm'r of Internal Revenue, 373 U.S. 193, 83 S. Ct. 118, 10 L. Ed. 2d 288, decided after entry of the judgment herein, and for entry of new findings of fact directed specifically to theories of recovery still available to appellee under that decision, and urged by him. The court may in its discretion, receive additional evidence in the remanded proceedings.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
