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SOUTHWESTERN PORTLAND CEMENT CO. v. UNITED STATES

No. 7244-H.

22 F.Supp. 846 (1937)

SOUTHWESTERN PORTLAND CEMENT CO. v. UNITED STATES.

District Court, S. D. California, Central Division.

February 23, 1937.

Attorney(s) appearing for the Case

Claude I. Parker, of Los Angeles, Cal., for plaintiff.

Pierson M. Hall, U. S. Atty., by Everett H. Mitchell, Alva C. Baird, and Eugene Harpole, all of Los Angeles, Cal., for the United States.

HOLLZER, District Judge.

It appearing that this cause has been submitted upon an agreed statement or stipulation of facts, in addition to the facts admitted by the pleadings herein; and it further appearing from such agreed statement of facts that on March 10, 1932, the board of directors of plaintiff corporation passed the following resolution, to wit: "Resolved, that out of the net earnings of the corporation, there be paid an annual dividend of $8.00 per share...

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