CEBRIAN v. UNITED STATES

No. 292-56.

181 F.Supp. 412 (1960)

Ralph J. CEBRIAN, A. K. Tichenor and Thomas A. Allan, Trustees of the Bondholders Committee, West Sacramento Company v. UNITED STATES.

United States Court of Claims.

March 2, 1960.


Attorney(s) appearing for the Case

Valentine Brookes, San Francisco, Cal., for plaintiffs. Arthur H. Kent, Paul E. Anderson, and Kent & Brookes, San Francisco, Cal., on the briefs.

Harold S. Larsen, Washington, D. C., Acting Asst. Atty. Gen. Howard A. Heffron, for defendant. James P. Garland and Lyle M. Turner, Washington, D. C., on the brief.


LARAMORE, Judge.

Plaintiffs sue to recover income taxes paid for the tax years 1946 through 1950, and excess profits taxes paid for 1950, together with deficiency interest paid thereon. The amount claimed is $169,277.20, plus interest as provided by law.

Fiduciary income tax returns had been filed for the years in question, and the deficiencies were based on a redetermination of plaintiffs' tax liability which asserted that the plaintiffs were taxable as an...

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