Gemological Institute of America, Inc. v. Riddell

YANKWICH, Chief Judge.

The above-entitled cause heretofore tried, argued and submitted, is now decided as follows:

Upon the grounds stated in the comments to follow, Judgment will be for the defendant that plaintiff take nothing.

Formal Findings and Judgment to be prepared by counsel for the Government under Local Rule 7. West’s Ann.Cal. Code.

Comment.

I. Relating To All Cases: Liability For Tax

' Separate actions have been brought by the plaintiff to recover alleged overpayment of income tax for the years from 1948 to 1954 as follows:

1948 $ 9,880.01

1949 26,719.81

1950 16,003.64

1951 53,863.72

1953…