Legal Opinion
Parker v. Westover
Court of Appeals for the Ninth Circuit
Decided October 9, 1957No. 15340PublishedCited by 2 opinions
1Opinion of the Court
HEALY, Circuit Judge.
This is a family partnership case in which appellants, husband and wife, seek to recover income taxes assessed to and paid by them for the fiscal years ending October 31, 1945, ’46, ’47, and ’48.
An earlier suit involving the tax for the year ending October 31, 1944, was decided adversely to appellants by a jury, and the judgment entered on the verdict was affirmed by this court on appeal. Parker v. Westover, 9 Cir., 186 F.2d 49. The instant suit was originally disposed of by the court below without the taking of evidence, on the ground that the judgment concerning the…
2Cases cited5 opinions
- Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1955
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Jack Smith and Rose Mae Smith v. Harry C. Westover, Former Collector of Internal Revenue, and Robert A. Riddell, Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1950
- Thomas P. Pike and Katherine Keho Pike v. United StatesCourt of Appeals for the Ninth Circuit · 1956
3Cited by2 opinions
- Mathew J. Spiesman, Jr., and Mary Spiesoman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Elgin R. Parker and Flo Parker v. Harry C. Westover, Individually and as Former Collector of Internal Revenue for the Sixth District of California, Elgin R. Parker and Flo Parker v. R. A. Riddell, District Director of Internal Revenue, Los Angeles, CaliforniaCourt of Appeals for the Sixth Circuit · 1957