WESTOVER v. STOCKHOLDERS PUBLISHING COMPANY

No. 14647.

237 F.2d 948 (1956)

Harry C. WESTOVER, Former Collector of Internal Revenue, Sixth Collection District of California, Appellant, v. STOCKHOLDERS PUBLISHING COMPANY, Inc., a Corporation, and George T. Goggin, Trustee in bankruptcy for its bankrupt estate, Appellees. Robert A. RIDDELL, Collector of Internal Revenue, Sixth Collection District of California, Appellant, v. STOCKHOLDERS PUBLISHING COMPANY, Inc., a Corporation, and George T. Goggin, Trustee in bankruptcy for its bankrupt estate, Appellees.

United States Court of Appeals Ninth Circuit.

October 24, 1956.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Stanley P. Wagman, Sp. Assts. to Atty. Gen., Laughlin E. Waters, U. S. Atty., Bruce I. Hochman, Edward R. McHale, Asst. U. S. Attys., Los Angeles, Cal., for appellants.

Craig, Weller & Laugharn, Thomas S. Tobin, Los Angeles, Cal., for appellees.

Before HEALY and FEE, Circuit Judges, and WALSH, District Judge.


WALSH, District Judge.

Social Security taxes were assessed against and paid by Stockholders Publishing Company (hereinafter "taxpayer") for the years 1943, 1944, and 1945; refunds were sought and denied; and separate actions for recovery of the taxes were brought against the Collectors who had enforced the payments. The two causes were consolidated for all purposes by order of the court below and were tried without a jury. The district judge made an ultimate finding...

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