SIMMONS v. WESTOVER

No. 5517.

76 F.Supp. 442 (1948)

SIMMONS v. WESTOVER.

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

February 26, 1948.


Attorney(s) appearing for the Case

Latham & Watkins, by Henry C. Diehl, all of Los Angeles, Cal., for plaintiff.

James M. Carter, U. S. Atty., E. H. Mitchell and George M. Bryant, Asst. U. S. Attys., and Eugene Harpole and Loren P. Oakes, Sp. Attys., Bureau of Internal Revenue, all of Los Angeles, Cal., for defendant.


WEINBERGER, District Judge.

The jurisdiction of this court is invoked pursuant to Section 24(20) of the Judicial Code, as amended, 28 U.S.C.A. § 41(20), for the recovery of Federal income taxes which plaintiff alleges were erroneously and illegally collected from him for the calendar year 1925 together with interest in the total amount of $3,159.27.

Stipulations of facts were entered into between the parties; the case was tried on such stipulations and...

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