A. T. JERGINS TRUST v. ROGAN

No. 1107-Y Civil.

40 F.Supp. 40 (1941)

A. T. JERGINS TRUST et al. v. ROGAN, Collector of Internal Revenue.

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

July 19, 1941.


Attorney(s) appearing for the Case

Clock, Waestman & Clock, of Long Beach, Cal., for plaintiffs.

Wm. Fleet Palmer, U. S. Atty., and E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for defendant.


YANKWICH, District Judge.

This is an action for the recovery of excise taxes imposed on the receipt of dividends by Section 213 of the National Industrial Recovery Act, approved on June 16, 1933, 48 Stat. 206. The plaintiff, A. T. Jergins Trust, is a California business trust created by a declaration entered into on April 3, 1922. Other plaintiffs are trustees and officers of the trust.

Pursuant to the authority conferred by the Declaration of Trust, the Board...

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