WILLIAM SIMPSON CONST. CO. v. WESTOVER

No. 10402.

100 F.Supp. 125 (1951)

WILLIAM SIMPSON CONST. CO. et al. v. WESTOVER, Collector of Internal Revenue, etc.

United States District Court S. D. California, C. D.

June 22, 1951.


Attorney(s) appearing for the Case

Arthur H. Deibert and Dempsey, Thayer, Deibert & Kumler, all of Los Angeles, Cal., for plaintiff.

Ernest A. Tolin, U. S. Atty., E. H. Mitchell and Edward R. McHale, Asst. U. S. Attys., Eugene Harpole and Frank W. Mahoney, Sp. Attys., Bureau of Internal Revenue, all of Los Angeles, Cal., for defendant.


HARRISON, District Judge.

Plaintiffs have brought suit seeking a refund of certain taxes allegedly illegally assessed and collected from them. The case presents the question of whether the plaintiffs under a contract with the United States Navy for the construction of a Naval Magazine, entered into on April 29, 1944, are liable for withholding taxes on wages, taxes under the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400 et seq., and taxes under the...

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