HOFFMAN v. UNITED STATES

No. 2293.

21 F.2d 241 (1927)

HOFFMAN et al. v. UNITED STATES.

District Court, S. D. Illinois, N. D.

February 24, 1927.


Attorney(s) appearing for the Case

J. Earl Houston and C. C. Dickman, both of Peoria, Ill., for plaintiffs.

Walter M. Provine, U. S. Atty., of Taylorsville, Ill.


FITZHENRY, District Judge.

This is an action against the United States under the Tucker Act (24 Stat. 505). Petitioners attempted to organize a partnership to conduct a banking business under the firm name and style of "the Walnut Bank," of Walnut, Ill. The collector of internal revenue, upon investigating the organization of the firm, concluded it was a joint-stock company or association within the meaning of the Revenue Law of 1918 (40 Stat. 1057), and required...

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