Case Name: Josephine Welch OVERTON, as Executrix of the Estate of Galen H. Welch, Deceased, Formerly Collector of Internal Revenue for the Sixth Collection District of California, Appellant, v. Mae H. SAMPSON, Individually and as Executrix under the Will of W. O. Sampson, Deceased, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1943-10-29
Citations: 138 F.2d 417
Docket Number: No. 10434
Parties: Josephine Welch OVERTON, as Executrix of the Estate of Galen H. Welch, Deceased, Formerly Collector of Internal Revenue for the Sixth Collection District of California, Appellant, v. Mae H. SAMPSON, Individually and as Executrix under the Will of W. O. Sampson, Deceased, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 138
Pages: 417–417

Head Matter:
Josephine Welch OVERTON, as Executrix of the Estate of Galen H. Welch, Deceased, Formerly Collector of Internal Revenue for the Sixth Collection District of California, Appellant, v. Mae H. SAMPSON, Individually and as Executrix under the Will of W. O. Sampson, Deceased, Appellee.
No. 10434.
Circuit Court of Appeals, Ninth Circuit.
Oct. 29, 1943.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and Alvin J. Rockwell, Sp. Assts. to Atty. Gen., Charles H. Carr, U. S. Atty., and Edward H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for appellant.
Frank Mergenthaler, of Los Angeles, Cal., for appellee.
Before WILBUR and MATHEWS,_ Circuit Judges, and McCORMICK, District Judge.

Opinion:
PER CURIAM.
On the authority of United States v. Goodyear, 9 Cir., 99 F.2d 523, the judgment is affirmed.