UNITED STATES
v.
UPDIKE et al.
UPDIKE et al.
v.
UNITED STATES.
Circuit Court of Appeals Eighth Circuit.https://leagle.com/images/logo.png
March 21, 1929.
Rehearing Denied May 29, 1929.
Attorney(s) appearing for the Case
James C. Kinsler, U. S. Atty., of Omaha, Neb., and I. R. Blaisdell, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Philip M. Aitken, of Lincoln, Neb., Ambrose C. Epperson, George A. Keyser, and William J. Froelich, Asst. U. S. Attys., all of Omaha, Neb., Helen R. Carloss, Atty., Department of Justice, of Washington, D. C., and Sewall Key, Sp. Asst. Atty. Gen., on the brief), for the United States.
Francis A. Brogan and Alfred G. Ellick, both of Omaha, Neb. (Anan Raymond, of Omaha, Neb., on the brief), for defendants Updike and others.
Warren H. Howard, Frank S. Howell, William A. Schall, and Frank E. Sheehan, all of Omaha, Neb., for defendants Roberts and others.
Before KENYON, Circuit Judge, and JOHNSON and McDERMOTT, District Judges.
Circuit Court of Appeals Eighth Circuit.
McDERMOTT, District Judge.
This action was filed April 28, 1927, to impress a trust upon certain assets of the Updike Grain Company on account of taxes owing the government, and to require the defendants to account for such taxes up to the value of the corporate assets received by them. The taxes in question are excess profits taxes under the law of October 3, 1917, are for the taxable period ending June 30, 1917, and amount...
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