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HILL v. REYNOLDS

Civ. Nos. 624, 1198, 1199.

75 F.Supp. 408 (1948)

HILL et al. v. REYNOLDS. SAME v. UNITED STATES (two cases).

District Court, D. Minnesota, Third Division.

January 26, 1948.

Attorney(s) appearing for the Case

Doherty, Rumble, Butler & Mitchell, Pierce Butler, Jr., and Irving Clark, all of St. Paul, Minn., for plaintiffs.

Paul McMahon, Sp.Asst. to the Atty. Gen., and Linus J. Hammond, Asst. U. S. Atty, of St. Paul, Minn., for defendants.

DONOVAN, District Judge.

Plaintiffs, as trustees under an agreement of trust hereinafter described, brought three actions for the recovery of capital stock, declared-value excess profits, and income taxes, and assert the taxes were erroneously and illegally assessed and collected by defendants.

Civil action No. 624 involves capital stock taxes for the years ending on June 30, 1936, 1937, 1938, 1939, 1940 and 1941. Civil action No. 1198 involves capital stock...

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