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LAWHEAD v. BRAST

13 F.Supp. 545 (1936)

LAWHEAD v. BRAST, Former United States Collector of Internal Revenue.

District Court, N. D. West Virginia.

February 21, 1936.

Attorney(s) appearing for the Case

James R. Moreland, of Morgantown, W. Va., and Steptoe & Johnson and James M. Guiher, all of Clarksburg, W. Va., for plaintiff.

James W. Wideman, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., Arthur Arnold, U. S. Atty., of Parkersburg, W. Va., and Wm. C. Howard, Asst. U. S. Atty., for defendant.

BAKER, District Judge.

This is a suit brought originally by the Bank of the Monongahela Valley of Morgantown, W. Va., against Edwin A. Brast, former collector of internal revenue. After the institution of the suit, the bank was placed in the hands of a receiver, who was duly substituted as party plaintiff. By stipulation, the case was tried to the court without a jury.

No important facts in the case are in dispute, and are, very briefly, as follows: Within...

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