HARWOOD v. EATON

No. 3503.

59 F.2d 1009 (1932)

HARWOOD v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

June 6, 1932.


Attorney(s) appearing for the Case

Henry F. Parmelee, of New Haven, Conn. (John H. Weir, of New Haven, Conn., of counsel), for plaintiff.

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and S. E. Blackham, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


HINCKS, District Judge.

This matter comes before the court on a demurrer by the defendant to a complaint brought by the plaintiff for the recovery of taxes.

The complaint alleges that during the calendar year 1926 the plaintiff owned 200 shares of the Empire & Bay States Telegraph Company (hereinafter called "The Empire Company"); that long before, in 1890, the Empire Company had leased to the Western Union Telegraph Company (hereinafter called "Western...

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