MOSIER v. GOODCELL

Nos. 3190-J, 3191-J.

49 F.2d 391 (1931)

MOSIER v. GOODCELL, Former Collector of Internal Revenue. SAME v. WELCH, Collector of Internal Revenue.

District Court, S. D. California, Central Division.

March 19, 1931.


Attorney(s) appearing for the Case

Dana Latham, Joseph D. Peeler, and Melvin D. Wilson, all of Los Angeles, Cal., and Miller & Chevalier, of Washington, D. C., for plaintiff.

Samuel W. McNabb, U. S. Atty., and Alva C. Baird, both of Los Angeles, Cal., and C. M. Charest, Counsel, Bureau of Internal Revenue, of Washington, D. C., for defendants.


JAMES, District Judge.

The suits as above entitled are to recover the amount of income tax as fixed by a deficiency assessment made by the Commissioner of Internal Revenue. They affect the taxable income of the plaintiff for the year 1917 only, and are separately brought because of payments made to the two defendants, Collector Welch having succeeded to the office formerly held by defendant Goodcell.

The question presented is solely as to whether, by reason...

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