United States v. Cooke
Decision Date | 27 August 1954 |
Docket Number | No. 14339-14342.,14339-14342. |
Citation | 215 F.2d 528 |
Parties | UNITED STATES of America, Defendant-Appellant, v. Dagmar S. COOKE, Plaintiff-Appellee. UNITED STATES of America, Defendant-Appellant, v. Philip E. SPALDING, Plaintiff-Appellee. UNITED STATES of America, Defendant-Appellant, v. Sophie Judd COOKE, Plaintiff-Appellee. UNITED STATES of America, Defendant-Appellant, v. Muriel Howatt COOKE, Plaintiff-Appellee. |
Court | U.S. Court of Appeals — Ninth Circuit |
H. Brian Holland, Asst. Atty. Gen., Abbott M. Sellers, Sp. Asst. to Atty. Gen., A. William Barlow, Honolulu, Hawaii, for appellant.
Anderson, Wrenn & Jenks, Marshall M. Goodsill, Jr., Heaton L. Wrenn, Honolulu, Hawaii, for appellees.
Before DENMAN, Chief Judge, and ORR and POPE, Circuit Judges.
Appellees move to dismiss the appeals from their judgments in which they sustained their burdens of proof of their complaints for money damages for the entire amount of their claims for over-payments of their federal income taxes and interest thereon. The ground of their motions to dismiss is that the notices of appeal were filed on February 1, 1954, 91 days after what they claim is the entry of their judgments.
The entries relative to the judgments were made, one on November 2, 1953, and a second on January 25, 1954. It is not questioned that the second entry is a proper one to start the running of the time for the appeals and that, if it is the first valid entry, the appeals are well taken. The sole question here is whether the entry of November 2, 1953, satisfies the requirements of Rules 58 and 79(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A. They provide, so far as pertinent:
(Emphasis supplied.)
(Emphasis supplied.)
The decision in these cases provided that judgment should enter "as prayed for in the complaint." Since the complaint sought only sums certain for overpayments of taxes plus interest and costs, this is clearly a direction that the plaintiffs below "recover only money or costs" within the meaning of Rule 58. Thus, if the clerk's entry showed the "substance" of the judgment, it was entered on November 2, 1953, and the notices of appeal were not timely filed.
The November 2nd entry reads as follows:
"Filing decision (McLaughlin — Favor Plaintiff)"
Since the complaints require proof of the amount of the payments, and for their interest amounts the dates of the payments to the tax agents, the recoveries well could have been for less than the amounts claimed. We think that the bare statements of the names of the successful litigants without stating the amounts of their respective recoveries...
To continue reading
Request your trial-
F. & M. Schaefer Brewing Co. v. United States
...177 F.2d 572, and Porter v. Borden's Dairy Delivery Co., 9 Cir., 156 F. 2d 798, 799, as to judgments for defendants. In United States v. Cooke, 9 Cir., 215 F.2d 528, 530, relied on by appellant, the judge's direction that judgment should enter "as prayed for in the complaint" was held suffi......
-
United States v. Schaefer Brewing Co
...and, hence, did not state facts necessary to compute the amount of interest to be included in the judgment. Cf. United States v. Cooke, supra, 215 F.2d at page 530. In an effort to counter the effect of these omissions, respondent states that a search of the record, which it urges we should......
-
United States v. Higginson
...since it did not show the amounts to which the taxpayers were entitled and therefore did not comply with Rule 79 (a). United States v. Cooke, 9 Cir., 1954, 215 F.2d 528. At the minimum, failure to include in the docket entry of January 6, 1956, the amounts to be recovered by plaintiffs is f......
-
Reynolds v. Wade, 15135.
...docket entry that doesn't even say who won, surely cannot qualify. The substance of a judgment just is not in this docket. United States v. Cooke, 9 Cir., 215 F.2d 528, is apposite, but the facts here are really more like the situation where the clerk has written No doubt, in entering the s......