The Federal Reporter, 316권West Publishing Company, 1963 |
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100 페이지
... suits for refund against each of Westover and Riddell in the United States District Court for the South- ern District of California . In the suit against Westover ( hereafter called the Westover suit ) , Sam sought refund of all of the ...
... suits for refund against each of Westover and Riddell in the United States District Court for the South- ern District of California . In the suit against Westover ( hereafter called the Westover suit ) , Sam sought refund of all of the ...
101 페이지
... suit and that he could not collaterally attack the judgment on the merits of the prior action , and on April 1 , 1957 , dis- missed the suit . Snyder v . Riddell , an unreported case ( S.D.Calif.1957 , 52 A.F.T.R. 1776 , 57-1 U.S.T.C. ...
... suit and that he could not collaterally attack the judgment on the merits of the prior action , and on April 1 , 1957 , dis- missed the suit . Snyder v . Riddell , an unreported case ( S.D.Calif.1957 , 52 A.F.T.R. 1776 , 57-1 U.S.T.C. ...
104 페이지
... suit against Riddell was not appealed . " At page 25 of the opinion , the court further observes : * * * " The question posed is : Does a suit for refund of a claimed over- payment of an installment of income tax for a given year put in ...
... suit against Riddell was not appealed . " At page 25 of the opinion , the court further observes : * * * " The question posed is : Does a suit for refund of a claimed over- payment of an installment of income tax for a given year put in ...
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action Affirmed agreement alleged amended appellant appellant's appellee April Asst attorney bankrupt bankruptcy Board brief cause certiorari charge Chief Judge Circuit Judge Cite as 316 claim Commission Company complaint contract conviction corporation counsel Court of Appeals Criminal Law damages decision defendant denied dismissed District Court District Judge District of Columbia employees entitled ethylene glycol evidence F.Supp fact federal filed finding habeas corpus held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed ment motion National Labor Relations negligence officers opinion parties patent payment petition petitioner plaintiff prior proceeding Pullman Company question railroad Railway Labor Act reasonable record remanded rule S.Ct Section sion Stat statement statute supra Supreme Court Tax Court taxpayer testified testimony tion trial court trial judge trict U. S. Atty union United States Court United States District Uvalde violation Washington witness York