Russel v. International Alliance of Theatrical Stage Employees, 66 Cal. App. 2d 691 (1944)

California Court of Appeal, decided 2 November 1944, Civ. No. 14459. The court affirmed a judgment for an income-tax consultant against the International Alliance of Theatrical Stage Employees for his fees for 1941.

The opinion states that “George E. Browne, international president of appellant Alliance, accompanied by his personal representative, William Bioff, interviewed respondent Russell at the latter’s office in Los Angeles, at which time said Browne stated that several of the local unions were being investigated by the Treasury Department of the United States and he wanted to engage respondent’s services.” Powers of attorney for federal tax matters were executed by “Browne, as international president on behalf of defendant Alliance,” by Browne individually, and by “William Bioff and Harlan Holmden, respectively, both of whom were officers of the Alliance.” The fee checks were signed by Browne as “International Pres.” and drawn on a “Special Account” at a Washington bank.

The court describes that account as created by a resolution of the Alliance’s General Executive Board, adopted in January 1937 and approved in convention in June 1938, “providing for a levy upon all members of the Alliance of 2 per cent of their weekly wages.” The union conceded for this case that Browne “could do anything he wished with the funds placed in the ‘Special Account’, and was not obliged to account to anybody for the disbursement thereof.”

The consultant is a private party and is named here only as the opinion names him; the caption spells the name “Russel” and the text “Russell.” This is a state civil case, not a federal record; its rights basis is stated above. The titles it gives Browne and Bioff are used, with the Second Circuit’s, on their person pages.