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WALBERG v. SMYTH

Civ. Nos. 31004, 31005.

142 F.Supp. 293 (1956)

Richard WALBERG, Plaintiff, v. James G. SMYTH, former United States Collector of Internal Revenue for the First District of California, Defendant. Mary Ruth WALBERG, Plaintiff, v. James G. SMYTH, former United States Collector of Internal Revenue for the First District of California, Defendant.

United States District Court N. D. California, S. D.

June 22, 1956.

Attorney(s) appearing for the Case

Samuel Taylor and Gus L. Baraty, San Francisco, Cal., for plaintiff.

Philip R. Miller, Tax Division, Department of Justice, Washington, D. C., Lloyd H. Burke, U. S. Atty., and George A. Blackstone, Asst. U. S. Atty., San Francisco, Cal., for defendant.

OLIVER J. CARTER, District Judge.

This is a suit for the refund of taxes paid under protest by plaintiffs, Richard Walberg and his wife Mary Ruth Walberg. Jurisdiction is sounded on 28 U.S. C. § 1340. Plaintiffs attributed portions of the business income of the construction firm of Swinerton & Walberg for the years 1946 and 1947 to a trust for plaintiffs' minor son; this trust was treated as a limited partner in the construction firm. Defendant, formerly...

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