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SAWYER TANNING CO. v. C. J. O'KEEFE SHOE CO.

No. 1124.

23 F.2d 717 (1927)

SAWYER TANNING CO. v. C. J. O'KEEFE SHOE CO.

District Court, D. Massachusetts.

December 20, 1927.

Attorney(s) appearing for the Case

Lyman K. Clark, of Boston, Mass., for receiver.

J. M. Leinenkugel, Sp. Asst. U. S. Atty., of Washington, D. C.

MORTON, District Judge.

This is a petition by the receiver in equity of the C. J. O'Keefe Shoe Company, praying for instructions as to the validity of a claim filed by the collector of internal revenue for additional income (or profits) taxes assessed in 1924 against the shoe company for the years 1919 and 1920. The amount claimed is $54,836, and in addition interest at 12 per cent. The procedure follows Scott v. Western Pacific Co. (C. C. A.) 246 F. 545.

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