SOPER, District Judge.
The United States has filed a bill in equity to recover income and excess profit taxes for the year 1919, claimed by it to be due by the Realty Mart, Inc., a corporation formed to engage in the real estate business. The individual defendants are sued because the corporation has been dissolved, and it is said that the defendants, who owned all of the stock, appropriated the entire assets of the corporation, and now hold them in the nature of...
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