FIRST TRUST CO. OF OMAHA v. UNITED STATES

No. L-180.

1 F.Supp. 900 (1932)

FIRST TRUST CO. OF OMAHA et al. v. UNITED STATES.

Court of Claims.

December 5, 1932.


Attorney(s) appearing for the Case

Walter E. Barton, of Washington, D. C. (Joseph Morton, of St. Joseph, Mo., and Raymond C. Cushwa, of Washington, D. C., on the brief), for plaintiffs.

John W. Hussey, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.


BOOTH, Chief Justice.

This is a tax case. The facts are not seriously disputed and may not be. During his life, George A. Hoagland was engaged in the business of buying and selling lumber and building materials and had established a number of lumber yards in cities in the states of Nebraska and Iowa. On January 22, 1914, George A. Hoagland and William W. Hoagland, his son, entered into a partnership agreement to take over and conduct as copartners the individual enterprise...

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