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BLADINE v. CHICAGO JOINT STOCK LAND BANK

Nos. 9479-9482.

63 F.2d 317 (1933)

BLADINE, Collector of Internal Revenue, v. CHICAGO JOINT STOCK LAND BANK, and three other cases.

Circuit Court of Appeals, Eighth Circuit.

January 28, 1933.

Attorney(s) appearing for the Case

Frank F. Wilson, Asst. U. S. Atty., of Mount Ayr, Iowa (Ray C. Fountain, Asst. U. S. Atty., of Des Moines, Iowa, on the brief), for appellant.

Stuart S. Ball, of Des Moines, Iowa (Thomas Watters, Jr., and Parrish, Cohen, Guthrie & Watters, all of Des Moines, Iowa, on the brief), for appellees.

Before KENYON, GARDNER, and SANBORN, Circuit Judges.

SANBORN, Circuit Judge.

These appeals are the outcome of the trial of four actions at law for the recovery of money paid to the collector of internal revenue for the district of Iowa by the appellees on June 12, 1926. The actions were consolidated for trial, and were tried by the court without a jury. Each of the appellees recovered judgment.

The facts out of which these controversies arise are not in dispute, and, without going into unnecessary detail, are...

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