Legal Opinion
Simmons v. Westover
District Court, S.D. California
Decided February 26, 1948No. 5517PublishedCited by 3 opinions
1Opinion of the Court
WEINBERGER, District Judge.
The jurisdiction of this court is invoked pursuant to Section 24(20) of the Judicial Code, as amended, 28 U.S.C.A. § 41(20), for the recovery of Federal income taxes which plaintiff alleges were erroneously and illegally collected from him for the calendar year 1925 together with interest in the total amount of $3,-159.27.
Stipulations of facts were entered into between the parties; the case was tried on such stipulations and the testimony of the plaintiff. Briefs have been filed, and the case submitted for decision. We are indebted to counsel for their industrious…
2Cases cited29 opinions
- Bell v. MorrisonSupreme Court of the United States · 1828
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Stange v. United StatesSupreme Court of the United States · 1931
- United States v. UpdikeSupreme Court of the United States · 1930
- Aiken v. BurnetSupreme Court of the United States · 1931
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3Cited by3 opinions
- Cía. Azucarera del Toa, Inc. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
- Simmons v. WestoverCourt of Appeals for the Ninth Circuit · 1949
- Cia. Azucarera del Toa, Inc. v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1951