T. J. WEST CO. v. ROGAN

Civil Action No. 1724-Y.

54 F.Supp. 460 (1944)

T. J. WEST CO., Limited, v. ROGAN, Collector of Internal Revenue.

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

March 11, 1944.


Attorney(s) appearing for the Case

Chapman & Chapman, by John S. Chapman, all of Los Angeles, Cal., for plaintiff.

Charles H. Carr, U. S. Atty., by Edward H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for defendants.


YANKWICH, District Judge.

Originally, the complaint sought to recover taxes and penalties for several tax years. The parties have adjusted most of their differences, and the only question left for determination is whether the plaintiff is entitled to judgment for the recovery of a penalty paid in the sum of $2528.26 for its failure to file a personal holding company surtax return for the fiscal year ended June 30, 1938.

The Government contends (1) that the...

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