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J. D. VAN HOOSER & CO. v. GLENN

No. 439.

50 F.Supp. 279 (1943)

J. D. VAN HOOSER & CO. v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky, Louisville.

February 18, 1943.

Attorney(s) appearing for the Case

Lewis C. Carroll and Raymond F. Bossmeyer, both of Louisville, Ky., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Edward First, Sp. Assts. to Atty. Gen., and Eli H. Brown, III, U. S. Atty., of Louisville, Ky., for defendant.

MILLER, District Judge.

J. D. Van Hooser & Company is a corporation organized under the laws of Delaware on June 14, 1934, with an authorized capital stock of $25,000, par value $100.00 per share. 144 shares of capital stock were issued to J. D. Van Hooser; 3 shares to Mrs. J. D. Van Hooser (wife of J. D. Van Hooser), and 3 shares to L. W. Keller, an employee of the company. The ownership of the stock continued unchanged up to and including the entire year of...

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