Legal Opinion
Bear Valley Mutual Water Company v. Riddell
District Court, C.D. California
Decided April 22, 1968No. 64-1499PublishedCited by 8 opinions
1Opinion of the Court
DECISIQN, FINDINGS OF FACT, and CONCLUSIONS OF LAW
HAUK, District Judge.
This is an action in three counts brought against the United States District Director of Internal Revenue, Los Angeles District, by a non-profit mutual water company for refund of a total of approximately $31,000 in Federal corporate income taxes which, it is alleged, were erroneously and illegally assessed, collected by the Government and overpaid by the taxpayer water company for the three fiscal years ending October 31 of 1958, 1959 and 1960. Jurisdiction is vested in the Court by virtue of 28 U.S.C.A. §§ 1340 1 and…
2Cases cited11 opinions
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Sackstein v. CommissionerUnited States Tax Court · 1950
- Hunter v. CommissionerUnited States Tax Court · 1966
- Anaheim Union Water Company v. Commissioner of Internal Revenue, Santa Ana River Development Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Anaheim Union Water Co. v. CommissionerUnited States Tax Court · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- G.M. Trading Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1997
- Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Five Lakes Outing Club v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Buckeye Countrymark v. CommissionerUnited States Tax Court · 1994
- SAN ANTONIO WATER COMPANY v. RiddellDistrict Court, C.D. California · 1968
3 more not listed; retrieve them via the Exa API.