Legal Opinion
Wm. P. Stuart, Collector of Internal Revenue for the District of Arizona v. J. E. Willis and King-Hoover Construction Co.
Court of Appeals for the Ninth Circuit
Decided January 16, 1957No. 14960_1PublishedCited by 26 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
This is an appeal from the judgment of the District Court permitting recovery by appellees against the Collector of Internal Revenue for taxes found by the trial court to be improperly collected.
John E. and Edith P. Willis 1 and the King-Hoover Construction Company, Harry C. King and Claude E. Hoover entered into a contract on November 16, 1950, which recited that the parties became joint venturers. King-Hoover, a corporation, was in a preferred position to obtain a construction contract with the government. However, sufficient funds to finance the venture were…
2Cases cited7 opinions
- Hobbs v. McLeanSupreme Court of the United States · 1886
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Stuart v. Chinese Chamber of Commerce of PhoenixCourt of Appeals for the Ninth Circuit · 1948
- United States v. WinnettCourt of Appeals for the Ninth Circuit · 1947
- Local 174, International Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers of America and Nugent La Poma v. United StatesCourt of Appeals for the Ninth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- State of New Jersey v. MoriarityDistrict Court, D. New Jersey · 1967
- Economy Plumbing & Heating Co. v. United StatesUnited States Court of Claims · 1972
- Sophie Bershad v. Wilson B. Wood and Samuel L. BergerCourt of Appeals for the Ninth Circuit · 1961
21 more not listed; retrieve them via the Exa API.