Jamy Corporation, a California Corporation v. Robert A. Riddell, Individually and as District Director of Internal Revenue, Los Angeles, California

The district court has denied appellant a decree enjoining collection of income taxes claimed by the appellee-defendant for two fiscal years ending in 1956 and 1957. We affirm.

The judgment below resulted from an attack on plaintiff’s complaint. Again, we are confronted with the paradoxical situation that the rules for the Southern District of California provide for findings of fact and conclusions of law on summary judgments when the very essence of a summary judgment is that there are no facts in dispute. Such an adherence to form perhaps does no harm when it is used as a checklist. And it did no harm here, although all too often such findings of fact are telltale that there really was a genuine disputed issue of fact.

The peculiar facts of this case arise out of the marital breakup of the California marital community of Amy S. McKinnon and James A. McKinnon, each of whom owned fifty per cent of the stock of Jamy. In July, 1956, Mrs. McKinnon filed an action in California for a divorce. Later in April, 1959, Mrs. McKinnon filed a petition in a California state court for dissolution of. the corporation on the ground that the dissidenee of the two equal stockholders made it a…