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GEMOLOGICAL INSTITUTE OF AMERICA v. RIDDELL

No. 19795.

149 F.Supp. 128 (1957)

GEMOLOGICAL INSTITUTE OF AMERICA, Inc., an Ohio corporation, Plaintiff, v. Robert A. RIDDELL, Director of Internal Revenue at Los Angeles, California, Defendant.

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

February 20, 1957.

Attorney(s) appearing for the Case

Lillie & Bryant, by George M. Bryant, Los Angeles, Cal., and Anthony Bradisse, for plaintiff.

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Chief, Tax Div., Los Angeles, Cal., by Robert H. Wyshak, Los Angeles, Cal., for defendant.

YANKWICH, Chief Judge.

The above-entitled cause heretofore tried, argued and submitted, is now decided as follows:

Upon the grounds stated in the comments to follow, Judgment will be for the defendant that plaintiff take nothing.

Formal Findings and Judgment to be prepared by counsel for the Government under Local Rule 7. West's Ann.Cal. Code.

Comment.

1. Relating To All Cases: Liability For Tax

Separate actions have been...

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