Legal Opinion
Smith v. Westover
District Court, S.D. California
Decided June 24, 1954No. 15161PublishedCited by 2 opinions
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 defendants that the plaintiffs take nothing by the Complaint. Costs to the defendants. Findings of Fact and Judgment to be prepared by counsel for the defendants according to Local Rule 7..Comment.
The plaintiffs Jack Smith and Rose Mae Smith, husband and wife, seek to recover income taxes paid for the years *3551943 and 1946, and interest. The claim arises out of a family partnership in the wholesale shoe business known as the Boston Shoe Company,…
2Cases cited7 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Miller v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Sixth Circuit · 1953
- Harkness v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Ninth Circuit · 1952
- Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1950
- Toor v. WestoverDistrict Court, S.D. California · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Smith v. CommissionerUnited States Tax Court · 1959
- Smith v. CommissionerUnited States Tax Court · 1959