Court Opinion

ID: 9650407
Source: CourtListenerOpinion
Date Created: 2023-08-23 15:35:54.699861+00
Date Added: 2024-06-11T18:12:21.273397
License: Public Domain

WILBUR, Circuit Judge.
The opinion of this court, and the dissenting opinion, in this cause, were filed May 1, 1941. 9 Cir., 120 F.2d 244. On petition of the United States rehearing was granted limited to the question of the right of taxpayer to a credit because of the payment of a foreign tax in 1930. Upon further consideration of the question, we are satisfied with the reasoning and conclusion expressed in the dissenting opin- ' ion of Judge WILBUR, and adopt said •dissenting opinion as our judgment on the foreign tax question.
The judgments in favor of the government are affirmed. The judgments in favor of the taxpayers are reversed with instructions to the trial court to dismiss the causes of action contained in the second counts of the respective complaints.