Legal Opinion
SAN ANTONIO WATER COMPANY v. Riddell
District Court, C.D. California
Decided June 4, 1968No. 65-422PublishedCited by 5 opinions
1Opinion of the Court
HAUK, District Judge.
This is an action brought against the District Director of Internal Revenue, Los Angeles District, by a non-profit mutual water company for refund of $50,967.21 in Federal corporate income taxes which, it is alleged, were erroneously and illegally assessed and collected by the Government and overpaid by the taxpayer water company for calendar year 1961.
Jurisdiction is vested in the Court by virtue of 26 U.S.C.A. § 7422, 28 U.S.C.A. § 1340 and 28 U.S.C.A. § 1346(a) (1). Venue is properly laid in this Court under the provisions of 28 U.S.C.A. § 1402.
Having considered all of…
2Cases cited1 opinion
- Bear Valley Mutual Water Company v. RiddellDistrict Court, C.D. California · 1968
3Cited by5 opinions
- G.M. Trading Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1997
- Five Lakes Outing Club v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Buckeye Countrymark v. CommissionerUnited States Tax Court · 1994
- Bear Valley Mutual Water Company, and v. Robert A. Riddell, Director of Internal Revenue, Los Angeles District, San Antonio Water Company, a Corporation, and v. Robert A. Riddell, Director of Internal Revenue, Los Angeles DistrictCourt of Appeals for the Ninth Circuit · 1970
- Buckeye Countrymark v. CommissionerUnited States Tax Court · 1994