Legal Opinion
Robert Riddell, Collector of Internal Revenue, and Harry C. Westover, Former Collector of Internal Revenue v. Earl Callan and Helen W. Callan
Court of Appeals for the Ninth Circuit
Decided June 30, 1956No. 14817_1PublishedCited by 5 opinions
1Per curiam
This is a tax refund case. The facts and the district court’s conclusions upon a motion to dismiss appear in Callan v. Westover, 116 F.Supp. 191. After that decision, a jury trial was had on the issue, as stated by the Collector of Internal Revenue,
“whether a loss caused by the destruction of taxpayers’ property by flood in 1938 was sustained in that year, or was sustained in 1948 when taxpayers’ claim against the Los An-geles County Flood Control District was settled.”
The jury found under an agreed form of verdict that the taxpayers did not sustain a closed and completed loss in 1938, the…
2Cases cited1 opinion
- Callan v. WestoverDistrict Court, S.D. California · 1953
3Cited by5 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
- Caras v. CommissionerUnited States Tax Court · 1964
- Mahoney v. CommissionerUnited States Tax Court · 1963
- Poe v. United StatesDistrict Court, D. Colorado · 1961