FORSTMANN v. FERGUSON


17 F.2d 659 (1926)

FORSTMANN v. FERGUSON, Formerly Collector of Internal Revenue. SAME v. GNICHTEL, Collector of Internal Revenue.

District Court, D. New Jersey.

December 3, 1926.


Attorney(s) appearing for the Case

Wall, Haight, Carey & Hartpence, of Jersey City, N. J., for plaintiff.

Walter H. Bacon, Jr., Asst. U. S. Atty., of Trenton, N. J., and John R. Wheeler, Asst. Atty. Gen., for defendants.


BODINE, District Judge.

These suits are brought for the recovery of taxes improperly levied and assessed. Part of the money was paid to one collector and part to another. The jurisdiction is conceded.

In 1918 Mrs. Forstmann was the owner of two blocks of stock in the Forstmann & Huffman Company. The Alien Property Custodian, as a stockholder, brought two suits in this court against various parties. The important bearing is that dividends upon Mrs. Forstmann...

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