Revell, Inc. v. Robert A. Riddell, District Director of Internal Revenue, and the United States of America, William Malat v. Robert A. Riddell, District Director of Internal Revenue, and the United States of America, Louis Lesser Enterprises v. Robert A. Riddell, District Director of Internal Revenue, and the United States of America

273 F.2d 649 REVELL, INC., Appellant, v. Robert A. RIDDELL, District Director of Internal Revenue, and the United States of America, Appellees. William MALAT, Appellant, v. Robert A. RIDDELL, District Director of Internal Revenue, and the United States of America, Appellees. LOUIS LESSER ENTERPRISES et al., Appellant, v. Robert A. RIDDELL, District Director of Internal Revenue, and the United States of America, Appellees. Nos. 16331-16333. United States Court of Appeals Ninth Circuit. December 21, 1959. Rehearing Denied March 23, 1960. George T. Altman, Beverly Hills, Cal., for appellants. Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Helen A. Buckley, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellees. Before STEPHENS, HAMLIN and JERTBERG, Circuit Judges. JERTBERG, Circuit Judge. 1 We have before us three appeals in three separate cases. As the legal issue presented in the three cases is the same we granted leave to consolidate the cases for briefing and argument. 2 In each case the plaintiff sought to enjoin the collection of income and excess profits taxes…