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MOUNTAIN IRON CO. v. UNITED STATES

Nos. 59, 61, 186, 197, 192.

31 F.Supp. 895 (1940)

MOUNTAIN IRON CO. v. UNITED STATES, and four other cases.

District Court, D. Minnesota.

March 9, 1940.

Attorney(s) appearing for the Case

Elmer F. Blu, Clarence J. Hartley, and Albert R. Morton, all of Duluth, Minn., Robert J. Flanagan and Ward B. Lewis, both of Minneapolis, Minn., Fred A. Ossanna and Edward J. Kotrich, both of Minneapolis, Minn., Leland W. Scott and John W. Windhorst, both of Minneapolis, Minn., for plaintiffs.

Paul S. McMahon, Sp. Asst. to Atty. Gen., Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for defendant.

SULLIVAN, District Judge.

Each of the above entitled matters came on to be heard upon the motion of the defendant to dismiss the complaints in said respective actions, upon the ground that said complaints, and each of them, fail to state a claim upon which any relief can be granted.

In the Mountain Iron Company case, the plaintiff filed a capital stock tax return for the taxable year ending June 30, 1936, with, and paid taxes to the Collector of Internal Revenue...

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