1. Home
  2. Browse Decisions
  3. F.2d
  4. 237 F.2d
  5. 237 F.2d 201 (1956)
 

SMITH v. WESTOVER

No. 14594.

237 F.2d 201 (1956)

Jack SMITH and Rose Mae Smith, Appellants, v. Harry C. WESTOVER, former Collector of Internal Revenue, and Robert A. Riddell, Director of Internal Revenue, Appellees.

United States Court of Appeals Ninth Circuit.

July 23, 1956.

Attorney(s) appearing for the Case

Latham & Watkins, Dana Latham, Richard W. Lund, Henry C. Diehl, Los Angeles, Cal., for appellants.

H. Brian Holland, Asst. Atty. Gen., Loring W. Post, Ellis N. Slack, Robert N. Anderson, Walter Akerman, Jr., Sp. Assts. to Atty. Gen., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Bruce I. Hochman, Asst. U. S. Attys., Los Angeles, Cal., for appellees.

Before STEPHENS, POPE and FEE, Circuit Judges.

JAMES ALGER FEE, Circuit Judge.

Jack and Rose Mae Smith are husband and wife. Before marriage, Jack Smith had established a successful wholesale shoe business. After marriage, the business was treated as community property. On December 31, 1942, Jack Smith bought out the interest of Rose Mae Smith, giving four promissory notes therefor. On September 29, 1943, two trusts were created for the benefit of the children of Jack and Rose Mae Smith, one in favor of a son...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases