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MARTIN'S AUTO TRIMMING, INC. v. RIDDELL

Civ. No. 508-58.

175 F.Supp. 836 (1959)

MARTIN'S AUTO TRIMMING, INC., Plaintiff, v. Robert A. RIDDELL, Director of The Internal Revenue Service for the Southern District of California, Defendant. UNITED STATES of America, Plaintiff in Intervention, v. MARTIN'S AUTO TRIMMING, INC., Defendant in Intervention.

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

June 17, 1959.

Attorney(s) appearing for the Case

Phill Silver, Hollywood, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Chief, Tax Division, Lillian W. Stanley, Asst. U. S. Atty., Los Angeles, Cal., for United States of America and Robert A. Riddell.

HARRISON, District Judge.

This matter regularly came on for trial before the Honorable Ben Harrison, United States District Judge, presiding without a jury. The plaintiff and defendant in intervention having abandoned the first cause of action in its complaint and the first affirmative defense in its answer to the complaint in intervention, and having elected to go to trial only on the issue of whether or not defendant and plaintiff in intervention were estopped from...

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