Case Name: Galen H. WELCH, as Collector of Internal Revenue for the Sixth District of California, Appellant, v. MERCHANTS' NATIONAL TRUST & SAVINGS BANK OF LOS ANGELES, a National Banking Association, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1935-03-11
Citations: 75 F.2d 1023
Docket Number: No. 7830
Parties: Galen H. WELCH, as Collector of Internal Revenue for the Sixth District of California, Appellant, v. MERCHANTS’ NATIONAL TRUST & SAVINGS BANK OF LOS ANGELES, a National Banking Association, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 75
Pages: 1023–1023

Head Matter:
Galen H. WELCH, as Collector of Internal Revenue for the Sixth District of California, Appellant, v. MERCHANTS’ NATIONAL TRUST & SAVINGS BANK OF LOS ANGELES, a National Banking Association, Appellee.
No. 7830.
Circuit Court of Appeals, Ninth Circuit.
March 11, 1935.
Peirson M. Hall, U. S. Atty., and Eugene Ilarpole, Sp. Atty., Bureau of Internal Revenue, both of Los Angeles, Cal., for appellant.
Claude I. Parker and Ralph Kohlmeier, both of Los Angeles, Cal., for appellee.
Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.

Opinion:
PER CURIAM.
Upon stipulation of counsel for respective parties, ordered appeal (8 F. Supp. 949) dismissed; mandate forthwith.