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HANSON v. BIRMINGHAM

Civ. No. 604.

92 F.Supp. 33 (1950)

HANSON v. BIRMINGHAM, Collector of Internal Revenue for District of Iowa.

United States District Court N. D. Iowa W. D.

July 29, 1950.

Attorney(s) appearing for the Case

O. L. Dykstra, Des Moines, Iowa, for plaintiff.

T. E. Diamond, U. S. District Atty., Sioux City, Iowa, William B. Danforth, Asst. U. S. Dist. Atty., Sioux City, Iowa, Ruppert Bingham, Special Asst. to Atty. Gen., for defendant.

GRAVEN, District Judge.

A partnership income tax case in which the plaintiff seeks refund of federal income taxes for the calendar years 1943, 1944, and 1945 in the respective amounts of $17,854.36, $11,877.85, and $13,607.63. The plaintiff made timely request for a jury trial as to those issues properly triable to a jury. The parties stipulated that there were certain issues having to do with the relation of a trust to...

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