WESTOVER v. WILLIAM SIMPSON CONST. CO.

No. 13377.

209 F.2d 908 (1954)

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

United States Court of Appeals Ninth Circuit.

January 28, 1954.


Attorney(s) appearing for the Case

Ellis N. Slack, Asst. Atty. Gen., Fred Youngman, Sp. Asst. to Atty. Gen., Laughlin E. Waters, U. S. Atty., Edward H. Mitchell, Edward R. McHale, Asst. U. S. Attys., Los Angeles, Cal., for appellant.

Dempsey, Thayer, Deibert & Kumler, Arthur H. Deibert, A. L. Burford, Jr., Los Angeles, Cal., for appellee.

Before HEALY, BONE, and POPE, Circuit Judges.


HEALY, Circuit Judge.

This is an appeal by the Collector from a judgment directing the refund of income withholding taxes on wages and kindred taxes on employers, exacted of appellees as prime contractors after default in payment thereof by their subcontractor.

The facts, in part stipulated, are not materially in dispute, although the inferences the parties draw from them are at variance. In April of 1944 appellees, who will generally be referred to as Simpson...

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