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CHICAGO, ST. PAUL, MINNEAPOLIS & OMAHA RY. CO. v. KELM

Civ. 1672.

104 F.Supp. 745 (1952)

CHICAGO, ST. PAUL, MINNEAPOLIS & OMAHA RY. CO. v. KELM, Collector of Internal Revenue.

United States District Court D. Minnesota, Third Division.

May 26, 1952.

Attorney(s) appearing for the Case

Nelson Trottman, Chicago, Ill., and Warren Newcome, St. Paul, Minn., for plaintiff.

Maurice P. Wolk, Special Asst. to the Atty. Gen., Clarence U. Landrum, former U. S. Atty., William P. Murphy, former Assistant U. S. Atty., St. Paul, Minn., for defendant.

DONOVAN, District Judge.

Plaintiff brings this action to recover employment taxes for the year 1947. Payment of the taxes under protest, timely claim for refund, and denial thereof, are admitted by defendant.

The assessment and payment of the taxes stem from defendant's ruling and contention that employees of Shipley Company, a co-partnership composed of Charles Shipley of Omaha, Nebraska, and John Tonrich of Minneapolis, Minnesota, were at all times during...

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