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PARKLAWN CORP. v. GLENN

Civ. A. No. 2293.

118 F.Supp. 37 (1954)

PARKLAWN CORP. et al. v. GLENN, Collector of Internal Revenue.

United States District Court W. D. Kentucky, at Louisville.

January 28, 1954.

Attorney(s) appearing for the Case

Lee Curd Miller, Bullitt, Dawson & Tarrant, Louisville, Ky., for plaintiffs.

J. Leonard Walker, U. S. Atty., Louisville, Ky., for defendant.

SHELBOURNE, Chief Judge.

This action was filed January 4, 1952, by the Park Lawn Corporation, hereinafter called Park Lawn, and Olive F. Adams and Joshua B. Adams, distributees in liquidation, against Seldon R. Glenn, who was then Collector of Internal Revenue for the District of Kentucky.

It was alleged that Park Lawn was incorporated March 24, 1942, and liquidated finally February 11, 1946; that upon its dissolution Olive F. Adams owned 487 shares of its...

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