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IN RE DAVENPORT DRY GOODS CO.

9 F.2d 477 (1925)

In re DAVENPORT DRY GOODS CO.

District Court, S. D. Iowa, Davenport Division.

November 2, 1925.

Attorney(s) appearing for the Case

Realff Ottesen, Albert F. Block, and Bollinger & Block, all of Davenport, Iowa, for trustee.

Henry Thuenen, of Davenport, Iowa, for city treasurer.

John Weir, of Davenport, Iowa, for county treasurer.

WADE, District Judge.

Without discussing the authorities in detail, I am forced to announce that the finding of the referee must be confirmed. This is not an action by the purchaser of the stock, nor is he a party to it. It is not based upon any covenant with the purchaser to pay any tax. It is based solely upon the duty of the trustee, as fixed by statute. Whatever the liability of the stock may be, or might have been, the trustee was not liable for any action of...

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