THOMAS, District Judge.
The United States brings this bill in equity against the liquidating stockholders and directors of the Danbury Company, a corporation organized under the laws of Delaware to recover the income and excess profits tax assessed against the company for the year 1919 in the amount of $11,928.16.
The corporation was organized in 1900 and leased a hat manufacturing plant including land, building, machinery, and equipment which it purchased...
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