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JOHN B. SEMPLE & CO. v. LEWELLYN

No. 2873.

1 F.2d 745 (1924)

JOHN B. SEMPLE & CO. v. LEWELLYN, Former Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

July 30, 1924.

Attorney(s) appearing for the Case

Charles A. Woods, of Pittsburgh, Pa., for plaintiff.

Walter Lyon, U. S. Atty., and Warren H. Van Kirk, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.

GIBSON, District Judge.

The plaintiff has brought suit to recover the sum of $3,315.72, with interest. The facts, as they appear from the plaintiff's statement, are substantially as follows:

The plaintiff was a Pennsylvania corporation, which has been dissolved by a decree of the court of common pleas of Allegheny county, dated December 22, 1919. John B. Semple and others, directors, are engaged in winding up the affairs...

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