Legal Opinion
Western Mortgage Corporation v. United States
District Court, C.D. California
Decided October 30, 1969No. Civ. A. 67-1369-HPPublishedCited by 13 opinions
1Opinion of the Court
PREGERSON, District Judge.
This is an action by plaintiff, Western Mortgage Corporation, against the defendant, United States of America, for the recovery of federal income taxes assessed against and collected from plaintiff for 1960, 1961, and 1962.
Federal jurisdiction and venue are invoked by virtue of 26 U.S.C. § 7422 and 28 U.S.C. §§ 1346(a) (1) and 1402(a) (2).
Plaintiff is a California corporation with its principal place of business in Los Angeles. At the time of the sale of the assets involved in this action, plaintiff was known as Rampart Mortgage Company. After the sale, plaintiff…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- First Pennsylvania Banking & Trust Co. v. CommissionerUnited States Tax Court · 1971
- Union Bankers Ins. Co. v. CommissionerUnited States Tax Court · 1975
- General Television, Inc. v. United StatesDistrict Court, D. Minnesota · 1978
- Securities-Intermountain, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1972
8 more not listed; retrieve them via the Exa API.