SANBORN, District Judge.
In 1924, certain individuals, for the purpose of taking over the assets and the business of a mercantile establishment at Lanesboro, Minn., attempted to organize a South Dakota corporation. Articles of incorporation were signed, but were not filed. It was supposed by those interested that they had formed the corporation. They took over the business and operated as a corporation under the proposed corporate name. They issued stock to themselves...
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