PARKER v. WESTOVER

No. 15340.

248 F.2d 490 (1957)

Elgin R. PARKER and Flo Parker, Appellants, v. Harry C. WESTOVER, individually and as Former Collector of Internal Revenue for the Sixth District of California, Appellee. Elgin R. PARKER and Flo Parker, Appellants, v. R. A. RIDDELL, District Director of Internal Revenue, Los Angeles, California, Appellee.

United States Court of Appeals Ninth Circuit.

October 9, 1957.


Attorney(s) appearing for the Case

Melvin D. Wilson, Los Angeles, Cal., for appellants.

Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Robert H. Wyshak, Asst. U. S. Attys., Los Angeles, Cal., for appellee.

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


HEALY, Circuit Judge.

This is a family partnership case in which appellants, husband and wife, seek to recover income taxes assessed to and paid by them for the fiscal years ending October 31, 1945, '46, '47, and '48.

An earlier suit involving the tax for the year ending October 31, 1944, was decided adversely to appellants by a jury, and the judgment entered on the verdict was affirmed by this court on appeal. Parker v. Westover, 9 Cir., 186...

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