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NATIONAL TANK & EXPORT CO. v. UNITED STATES

35 F.2d 381 (1929)

NATIONAL TANK & EXPORT CO. v. UNITED STATES.

District Court, S. D. Georgia, Savannah Division.

June 29, 1929.

Attorney(s) appearing for the Case

Lawrence & Abrahams, of Savannah, Ga., for plaintiff.

Chas. L. Redding, U. S. Atty., and George Noble Jones, Asst. U. S. Atty., both of Savannah, Ga., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. S. Scott, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C.

Findings of Fact.

BARRETT, District Judge.

The court finds that the following facts have been established satisfactorily:

1. Plaintiff is a corporation, organized in 1901, existing under the laws of the state of Georgia, with its principal office at 804 Liberty Bank & Trust Building, in Savannah, Ga.

2. On or about March 14, 1919, plaintiff caused to be filed with A. O. Blalock, Collector of Internal Revenue at Atlanta, Ga., on form 1031...

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