MINNESOTA MINING & MFG. CO. v. WILLCUTS

No. 2313.

2 F.Supp. 789 (1932)

MINNESOTA MINING & MFG. CO. v. WILLCUTS, Collector of Internal Revenue.

District Court, D. Minnesota, Third Division.

August 15, 1932.


Attorney(s) appearing for the Case

Sanborn, Graves, & Andre and J. Neil Morton, all of St. Paul, Minn., for plaintiff.

M. W. Goldsworthy, Asst. U. S. Atty., of Washington, D. C., for defendant.


CANT, District Judge.

During a part of the year 1929, and for several years prior thereto, the plaintiff, a Minnesota corporation, and hereinafter so designated, was engaged in business in said state. A time came when it was thought advisable, not to change such business, or the ultimate ownership, or the management thereof, but that the convenient vehicle for carrying on its operations should be a Delaware corporation of the same number of shares of capital stock...

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