PARROTT ESTATE CO. v. McLAUGHLIN

No. 19226-S.

12 F.Supp. 23 (1935)

PARROTT ESTATE CO. v. McLAUGHLIN.

District Court, N. D. California, S. D.

September 19, 1935.


Attorney(s) appearing for the Case

Knight, Boland & Christin and J. W. Radil, all of San Francisco, Cal., for plaintiff.

H. H. McPike, U. S. Dist. Atty., and Esther B. Phillips, Deputy Dist. Atty., both of San Francisco, Cal., for defendant.


ST. SURE, District Judge.

Plaintiff brought this action at law against the Collector of Internal Revenue under section 1122 (c) of the Revenue Act of 1926, Act Feb. 26, 1926, 44 Stat. ch. 27, p. 9 (28 USCA § 41 (20) and note), to recover alleged excess income taxes assessed, for which claim for refund had been previously filed and rejected. The excess resulted from the disallowance of a deduction made in the income tax return.

The facts are undisputed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases