LADD v. RIDDELL

No. 17759.

309 F.2d 51 (1962)

Alan W. LADD and Sue Carol Ladd, Appellants, v. Robert A. RIDDELL, District Director of Internal Revenue, Los Angeles, California, etc., Appellee.

United States Court of Appeals Ninth Circuit.

October 22, 1962.


Attorney(s) appearing for the Case

J. Everett Blum and Lloyd G. Rainey, Beverly Hills, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Benjamin M. Parker, Attorneys, Department of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty., Walter S. Weiss, Asst. U. S. Atty., Chief, Tax Section, and Loyal E. Keir, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before BARNES and HAMLIN, Circuit Judges, and SOLOMON, District Judge.


SOLOMON, District Judge.

Alan W. Ladd, a taxpayer,1 appeals from a judgment of the United States District Court denying his claim for refund of federal income taxes for the taxable year ended December 31, 1954.

In 1952, Taxpayer, a citizen of the United States and a well-known actor, was employed by Warwick Productions, Inc., to act in "The Red Beret", a motion picture to be produced in England and to be exhibited throughout the...

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