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KATZ v. NEE

Nos. 3447, 3448.

68 F.Supp. 490 (1946)

KATZ v. NEE, Collector of Internal Revenue (two cases).

District Court, W. D. Missouri, W. D.

August 10, 1946.

Attorney(s) appearing for the Case

John H. McEvers, of Stinson, Mag, Thomson, McEvers & Fizzell, all of Kansas City, Mo., for plaintiffs.

Sam M. Wear, U. S. Atty., and Earl A. Grimes, Asst. U. S. Atty., both of Kansas City, Mo., and M. P. Wolk, Sp. Asst. to Atty. Gen., for defendant.

REEVES, District Judge.

The same question is presented in each of the above cases. It must be determined by this decision whether the value of certain Voting Trust Certificates is less than the value of an equal number of underlying shares of Katz Drug Company, Kansas City, Missouri, a Delaware corporation; or, stated differently: What are in fact the respective values of certain Voting Trust Certificates? The facts are agreed upon, save only as to the factual question...

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