Century Indemnity Company v. Robert A. Riddell, District Director of Internal Revenue for the Los Angeles District of California, Robert A. Riddell, District Director of Internal Revenue for the Los Angeles District of California v. Century Indemnity Company

317 F.2d 681 CENTURY INDEMNITY COMPANY, Appellant, v. Robert A. RIDDELL, District Director of Internal Revenue for the Los Angeles District of California, Appellee. Robert A. RIDDELL, District Director of Internal Revenue for the Los Angeles District of California, Appellant, v. CENTURY INDEMNITY COMPANY, Appellee. No. 17354. United States Court of Appeals Ninth Circuit. April 30, 1963. 1 Arthur H. Deibert and A. L. Burford, Jr., Los Angeles, Cal., for appellant and cross-appellee. 2 Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Sharon L. King, Dept. of Justice, Washington, D. C.; Francis C. Whelan, U. S. Atty., and Richard G. Sherman, Asst. U. S. Atty., Los Angeles, Cal., for appellee and cross-appellant. 3 Before CHAMBERS and MERRILL, Circuit Judges, and TAVARES, District Judge. 4 TAVARES, District Judge. 5 Both parties in this case — namely, Century Indemnity Company (hereinafter called Century) and Robert A. Riddell, District Director of Internal Revenue for the Los Angeles District of California (hereinafter called Director) — have appealed from portions of a judgment involving federal income withholding taxes on wages for the period…