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HOYE v. UNITED STATES

Civ. No. 1065-57.

169 F.Supp. 474 (1958)

Dan O. HOYE, as Controller of the City of Los Angeles, and Dan O. Hoye, Plaintiffs, v. The UNITED STATES of America, Robert A. Riddell, Director of Internal Revenue, and Richard A. Westberg, Defendants. UNITED STATES of America, Plaintiff in Intervention, v. Dan O. HOYE et al., Defendants in Intervention.

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

Supplemental Opinion December 12, 1958.

Attorney(s) appearing for the Case

Roger Arnebergh, City Atty., City of Los Angeles, Bourke Jones and Alfred E. Rogers, Asst. City Attys., and T. Paul Moody, Deputy City Atty., Los Angeles, Cal., for plaintiffs and defendants in intervention.

Laughlin E. Waters, U. S. Atty. for the Southern Dist. of Cal., Edward R. McHale, Asst. U. S. Atty., Chief, Tax Division, and Robert H. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for defendants and plaintiff in intervention.

TOLIN, District Judge.

This action arises under the Internal Revenue Code, 26 U.S.C.A., and involves the right of the United States to proceed against a municipal corporation as an employer for the collection of unpaid revenues owed by a delinquent taxpayer who is also an employee of the municipal corporation.

The United States, not needing the aid of court procedure in such a circumstance, served a notice of levy and final demand upon the City of Los Angeles...

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