PATTERSON v. MOTTER

No. 3575.

55 F.2d 692 (1931)

PATTERSON v. MOTTER, Collector of Internal Revenue.

District Court, D. Kansas, First Division.

November 10, 1931.


Attorney(s) appearing for the Case

Albert F. Hillix, of Kansas City, Mo., for plaintiff.

S. M. Brewster, U. S. Atty., of Topeka, Kan., for defendant.


POLLOCK, District Judge.

The facts are as follows: The plaintiff and his immediate family owned all the issued shares of the capital stock of the corporation known as the Fredonia Portland Cement Company of New Jersey, divided as follows: F. H. Patterson, 706; Mrs. F. H. Patterson, 705; Margaret P. Chandler, 704; Frances Patterson, 704; F. C. Doggett, 1. Being such owners of said shares of stock the plaintiff on the 23d day...

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