JONES v. UNITED STATES

No. 12050.

103 F.Supp. 177 (1951)

JONES et al. v. UNITED STATES.

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

October 10, 1951.


Attorney(s) appearing for the Case

Forster & Gemmill, Harry M. Halstead, Los Angeles, Cal., for plaintiffs.

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, Los Angeles, Cal., for defendants.


WESTOVER, District Judge.

Findings of Fact

1. This action arises under Title 28, Section 1346(a)(1) of the United States Code, and under the provisions of the Internal Revenue Laws of the United States, particularly Section 127 of the Internal Revenue Code, 26 U.S.C.A. § 127, for the recovery of internal revenue taxes, namely, income taxes, alleged by plaintiffs to have been erroneously and illegally assessed by the Commissioner of Internal Revenue...

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