EDDY'S STEAM BAKERY v. RASMUSSON

No. 1399.

47 F.2d 247 (1931)

EDDY'S STEAM BAKERY, Inc., v. RASMUSSON, Collector of Internal Revenue.

District Court, D. Montana.

February 5, 1931.


Attorney(s) appearing for the Case

T. B. Weir and Harry P. Bennett, both of Helena, Mont., for plaintiff.

W. D. Rankin, U. S. Atty., of Helena, Mont., and Howard A. Johnson and Arthur P. Acher, Asst. U. S. Attys., both of Helena, Mont., for defendant.


BOURQUIN, District Judge.

Plaintiff sues the collector to recover federal income taxes exacted.

The evidence is that January 1, 1921, O'Connell & Gallivan, a corporation, then and for some time had owned and operated Eddy's Steam Bakery. O'Connell owned all the stock save qualifying shares. Income taxes greater upon corporations than upon individuals, O'Connell and his "attorney," Galusha, in the words of a noted...

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