Legal Opinion

Parker v. Westover

District Court, S.D. California

Decided June 15, 1956No. Nos. 13391, 13392Published

1Opinion of the Court

YANKWICH, Chief Judge.

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

Judgment will be for the defendant, that the plaintiff take nothing by the complaint.

Costs to the defendant. Findings and judgment to be prepared by counsel for the defendant under local Rule 7.

Comment

This is another family partnership case in which plaintiff seeks to recover income taxes for the fiscal years ending October 31, 1945, 1946, 1947 and 1948. A case involving the tax for the fiscal year ending October 31, 1944, decided by a jury against the taxpayer, was affirmed on…

2Cases cited9 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  3. Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
  4. Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1955
  5. Toor v. Westover. Toor v. WestoverCourt of Appeals for the Ninth Circuit · 1953

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