HATCH v. UNITED STATES

Nos. 8447, 8448.

34 F.2d 436 (1929)

HATCH et al. v. UNITED STATES (two cases).

Circuit Court of Appeals, Eighth Circuit.

August 26, 1929.


Attorney(s) appearing for the Case

Herbert W. Brackney, of Sioux City, Iowa (W. T. Stockman, of Sioux City, Iowa, and Richard A. Zwemer, of Chicago, Ill., on the brief), for appellants.

J. H. Pigg, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Bennett E. Rhinehart, U. S. Atty., of Anamosa, Iowa, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and F. F. Toomey, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before BOOTH, Circuit Judge, and SANBORN and DEWEY, District Judges.


BOOTH, Circuit Judge.

In the court below the United States brought two suits in equity to recover, from former stockholder distributees of a dissolved corporation, additional income and profits taxes assessed against the corporation for the calendar years 1917, 1918, and 1919, in the respective amounts $1,216, $4,508.24, and $8,548.65, with interest. The first suit (No. 8447 here) involved the years 1917 and 1918; the second suit (No. 8448 here) involved the year...

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