Legal Opinion
Southwest Exploration Co. v. Riddell
District Court, S.D. California
Decided July 22, 1964No. 63-852PublishedCited by 10 opinions
1Opinion of the Court
BYRNE, District Judge.
19» 1963, Southwest Exploratio*i Company,1 plaintiff, having duly complied with all conditions precedent, brought this action against Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, defendant. Plaintiff seeks to recover a portion of the Federal income taxes paid by it f0r the calendar year 1955.
A full understanding of what is involyed -n tMg action irefl considera_ ^ of disputeg rooted in eyents extend_ dggg, In 1938 the State of California passed legislation designed to prevent the desP°iling of beaches and interference with fishin2…
2Cases cited44 opinions
- Reynolds v. SimsSupreme Court of the United States · 1964
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. AndersonSupreme Court of the United States · 1926
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Lucas v. American Code Co.Supreme Court of the United States · 1930
39 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- Lutz v. CommissionerUnited States Tax Court · 1966
- Doug-Long, Inc. v. CommissionerUnited States Tax Court · 1979
- Southwest Exploration Co. v. RiddellCourt of Appeals for the Ninth Circuit · 1966
- Japanese Trading Co. v. CommissionerUnited States Tax Court · 1966
5 more not listed; retrieve them via the Exa API.