UNION PAC. R. CO. v. BOWERS


28 F.2d 370 (1928)

UNION PAC. R. CO. v. BOWERS and three other cases.

District Court, S. D. New York.

August 16, 1928.


Attorney(s) appearing for the Case

Clark, Carr & Ellis, of New York City (Henry W. Clark, of New York City, of counsel), for plaintiffs.

Charles H. Tuttle, U. S. Atty., of New York City (Samuel C. Coleman, Asst. U. S. Atty., of New York City, of counsel), for defendants.


GODDARD, District Judge.

Motions made by the defendant to dismiss the complaints in actions brought to recover taxes paid under protest. The complaints in the four actions referred to are alike, except as to figures, and the questions involved are the same. The facts in the Union Pacific Railroad Company's case are characteristic of the other suits, except as to the amounts. Its complaint alleges "that during the calendar year 1923 plaintiff had outstanding corporate...

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