KLIVANS v. ROUTZAHN

No. 16182.

51 F.2d 605 (1931)

KLIVANS, Inc., v. ROUTZAHN, Collector of Internal Revenue.

District Court, N. D. Ohio, E. D.

June 24, 1931.


JONES, District Judge.

A jury was waived by written stipulation of the parties, and the case tried and submitted to the court. Upon due consideration, the defendant's motion for judgment will be sustained. Upon request, findings of fact and conclusions of law have been entered.

The plaintiff had the right to sell its merchandise under any form of valid agreement. It chose to call its contract a lease, and no sound...

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