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SOUTHWEST EXPLORATION COMPANY v. RIDDELL

No. 63-852.

232 F.Supp. 13 (1964)

SOUTHWEST EXPLORATION COMPANY, by Signal Oil & Gas Company, Successor through Liquidation, Plaintiff, v. Robert A. RIDDELL, District Director of Internal Revenue, Los Angeles, California, Defendant.

United States District Court S. D. California, Central Division.

July 22, 1964.

Attorney(s) appearing for the Case

Musick, Peeler & Garrett, Melvin D. Wilson, Peter C. Bradford, Los Angeles, Cal., for plaintiff.

Francis C. Whelan, U. S. Atty., Loyal E. Keir, Thomas H. McPeters, Asst. U. S. Attys., Los Angeles, Cal., for defendant.

BYRNE, District Judge.

On July 19, 1963, Southwest Exploration Company,1 plaintiff, having duly complied with all conditions precedent, brought this action against Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, defendant. Plaintiff seeks to recover a portion of the Federal income taxes paid by it for the calendar year 1955.

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