WILSHIRE OIL CO. v. WESTOVER

Nos. 5139, 5140.

68 F.Supp. 218 (1946)

WILSHIRE OIL CO. v. WESTOVER, Collector of Internal Revenue. SAME v. UNITED STATES.

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

October 14, 1946.


Attorney(s) appearing for the Case

Brady & Nossaman and John O. Palstine, both of Los Angeles, Cal., for plaintiff.

Tom C. Clark, Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., James M. Carter, U. S. Atty., E. H. Mitchell and George M. Bryant, Asst. U. S. Attys., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for defendant.


YANKWICH, District Judge (After stating the facts above).

The above-entitled causes heretofore tried, argued and submitted, are now decided as follows:

Judgment in each case will be for the plaintiff as prayed for in the Complaint, the amount thereof to be computed according to the requirements of Subdivision (H) of Local Rule 7.

As a guide to counsel in the preparation of the Findings and Judgment, I indicate briefly the grounds of the decision. I...

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