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UNITED STATES v. MARTIN HOTEL CO.

Nos. 9342, 9347.

59 F.2d 549 (1932)

UNITED STATES v. MARTIN HOTEL CO. et al. MARTIN HOTEL CO. et al. v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

May 18, 1932.

Attorney(s) appearing for the Case

Ambrose C. Epperson, Asst. U. S. Atty., of Omaha, Neb., and E. T. Kemper, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Charles E. Sandall, U. S. Atty., of Omaha, Neb., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and C. C. McCormick, Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the United States.

John E. Hughes, of Chicago, Ill., William Cogger, of Washington, D. C., and Kennedy, Holland & De Lacy, of Omaha, Neb., for Martin Hotel Co. et al.

Before VAN VALKENBURGH and SANBORN, Circuit Judges, and DAVIS, District Judge.

SANBORN, Circuit Judge.

In March, 1924, the collector of internal revenue for the District of Iowa assessed additional corporate income and profits taxes against the Martin Hotel Company for the year 1918 of $2,306.96, and for the year 1919 of $25,593.21; and against the M. & M. Hotel Company for the year 1918 of $2,338.31, and for the year 1919 of $13,525.12. He notified both companies of these additional taxes on March 18, 1924, and demanded their payment. Thereupon...

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