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McMANUS-HERYER BROKERAGE CO. v. CROOKS

No. 7204.

41 F.2d 280 (1930)

McMANUS-HERYER BROKERAGE CO. v. CROOKS, Collector of Internal Revenue.

District Court, W. D. Missouri, W. D.

May 22, 1930.

Attorney(s) appearing for the Case

Grant I. Rosenzweig and Charles E. McCoy, both of Kansas City, Mo., for plaintiff.

William L. Vandeventer, U. S. Atty., and Harry L. Thomas, Asst. U. S. Atty., both of Kansas City, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, F. F. Toomey and John H. Pigg, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., for defendant.

OTIS, District Judge.

This is a suit for the recovery of taxes alleged to have been unlawfully assessed against and collected from the plaintiff, a Missouri corporation, for the years 1918, 1919, 1920, and 1921. Taxes for these years were paid by the plaintiff upon the theory that it was a personal service corporation within the meaning of section 200 of the Revenue Act of 1918 (40 Stat. 1057). Additional taxes, for recovery of which this suit is brought, were exacted...

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