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CALLOW v. AMERACE CORP.

No. 81-5734.

681 F.2d 1242 (1982)

Gregory CALLOW, Plaintiff-Appellant, v. AMERACE CORP., Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 23, 1982.

Attorney(s) appearing for the Case

Norman H. McNeil, Newport Beach, Cal., for plaintiff-appellant.

Roger P. Heyman, Valensi & Rose, Los Angeles, Cal., for defendant-appellee.

Before ANDERSON, FERGUSON, and REINHARDT, Circuit Judges.

J. BLAINE ANDERSON, Circuit Judge:

Substantially for the reasons thoroughly set forth by Judge Kelleher in his Memorandum Decision and Order dated July 30, 1981 (ER 41-54), we affirm the dismissal of plaintiff's complaint.

The district court dismissed the action (and three others not on appeal) against Amerace, plaintiff's employer, seeking to recover withheld federal and state income taxes. In doing so, it assessed...

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