v2402-119
No. 10,932.
IN THE
United States Circuit Court of Appeals
FOR THE NINTH CIRCUIT
United States of America^
Appellant,
vs,
Paul W. Sampsell, Trustee in Bankruptcy of the Es-
tate of El Camino Refining Company, State of Cali-
fornia and Universal Consolidated Oil Company,
Appellees.
Upon Appeal from the District Court of the United States
for the Southern District of California*
BRIEF FOR THE UNITED STATES.
Samuel O. Clark, Jr.,
Assistant Attorney General.
Sew ALL Key,
- Prescott,
Leonard Sarner,
Special Assistants to the Attorney General.
Charles H. Carr, F* 1 1 P" Fj
United States Attorney, 1 1 L-L^
- Mitchell, A ^R - 3 1945
Assistant United States Attorney.
Eugene Harpole, PAUL P, O'BRIEnJ
Special Assistant to the Chief Counsel Bureau of^^^^^
Internal Revenue.
United States Postoffice and
Courthouse Bldg., Los Angeles (12),
Parker & Company, Law Printers, Los Angeles. Phone TR. 5206.
archive.org Volume Name: govuscourtsca9briefs2402
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Top Keywords (auto-generated):
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Top Key Phrases (auto-generated):
tax liens, section 67, franchise tax, tax lien, consolidated oil, 1940 ed., universal consolidated, internal revenue, revenue code, california franchise, revised statutes, section 3466, lien claimants, gasoline taxes, 3466 revised
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