Polley v. Westover

HALL, District Judge.

1. These actions, which were consolidated for hearing and trial, are for the recovery of Federal income taxes and interest paid by plaintiffs, who are residents of the County of Los Angeles, State of California, to defendant, Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California. This Court has jurisdiction under the provisions of the Judicial Code of the United States, Section 24, Paragraph 5, as amended, 28 U.S.C.A. § 41, Sub-section 5.

2. During the calendar year 1941 and for many years prior thereto, Frank A. Polley and Fred M.…