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KAUS v. HUSTON

No. 22, Civ.

35 F.Supp. 327 (1940)

KAUS v. HUSTON, Collector of Internal Revenue for District of Iowa.

District Court, N. D. Iowa, Cedar Rapids Division.

October 17, 1940.

Attorney(s) appearing for the Case

Peter J. Kaus, pro se, and William E. Mitchell and Don H. Jackson, both of Council Bluffs, Iowa, for plaintiff.

Edward G. Dunn, U. S. Atty., Wm. B. Danforth, Asst. U. S. Atty., both of Mason City, Iowa, and Thomas G. Carney, Sp. Asst. U. S. Atty. Gen., for defendant.

SCOTT, District Judge.

Findings of Fact.

1. Plaintiff is a resident and engaged in business at the city of Council Bluffs, Iowa, and is the owner of a line of taxicabs with a central garage, shop and office with telephone equipment connected with ten outlying stations maintained for communication with taxicab drivers. That the defendant is the Collector of Internal Revenue for the District of Iowa.

2. Plaintiff's taxicab line consists of ten cabs...

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