Legal Opinion
Callan v. Westover
District Court, S.D. California
Decided October 30, 1953No. Civ. 13357PublishedCited by 7 opinions
1Opinion of the Court
MATHES, District Judge.
Plaintiff brought this action to recover income taxes claimed to have been erroneously paid to defendant as Collector of Internal Revenue for the calendar year 1946. Jurisdiction of this court is invoked under 28 U.S.C. § 1340. See: Lowe Bros. Co. v. United States, 1938, 304 U.S. 302, 305, 58 S.Ct. 896, 82 L.Ed. 1362; Sage v. United States, 1919, 250 U.S. 33, 37, 39 S.Ct. 415, 63 L.Ed. 828; 28 U.S.C. § 2006 and Reviser’s note following § 1346, 28 U.S.C.A.
The original complaint was dismissed upon motion for failure to state a claim or cause of action for which relief…
2Cases cited53 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Gould v. GouldSupreme Court of the United States · 1917
- Dobson v. CommissionerSupreme Court of the United States · 1944
48 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Scofield v. CommissionerCourt of Appeals for the Sixth Circuit · 1959
- Estate of Levi T. Scofield, Douglas F. Schofield, Trustee, Mary Jane Scofield Demmon (Nee Mary Jane Scofield), Roy C. Demmon and Mary Scofield Demmon, Josephine Scholfield Thompson, Edward W. Thompson and Josephine S. Thompson, Douglas F. Schofield Trust, Douglas F. Schofield, Trustee, Douglas F. Schofield and Mary D. Schofile, Field, Schofield Building Land Trust, Douglas F. Schofield, Trustee v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Levi T. Scofield, Douglas F. Schofield, TrusteeCourt of Appeals for the Sixth Circuit · 1959
- Robert Riddell, Collector of Internal Revenue, and Harry C. Westover, Former Collector of Internal Revenue v. Earl Callan and Helen W. CallanCourt of Appeals for the Ninth Circuit · 1956
- Goetz v. United StatesDistrict Court, D. New Jersey · 1958
- Caras v. CommissionerUnited States Tax Court · 1964
2 more not listed; retrieve them via the Exa API.