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NORTHWESTERN MUNICIPAL ASS'N v. UNITED STATES

No. 3656.

22 F.Supp. 18 (1938)

NORTHWESTERN MUNICIPAL ASS'N, Inc. v. UNITED STATES.

District Court, D. Minnesota, Fourth Division.

February 3, 1938.

Attorney(s) appearing for the Case

Hayner N. Larson, J. B. Faegre, and Donald L. Robertson, all of Minneapolis, Minn., for plaintiff.

Linus J. Hammond, Asst. U. S. Atty., of St. Paul, Minn.

SULLIVAN, District Judge.

This is a suit for the refund of federal income taxes exacted of the plaintiff for the taxpayer's fiscal year ending December 31, 1934, and for the refund of federal capital stock taxes exacted of the plaintiff for the years ending June 30, 1934, and 1935.

The plaintiff was incorporated on August 4, 1933, under the laws of the state of Minnesota, with an authorized capital of $2,500. The articles of incorporation authorized 50 shares...

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