BEATTIE INV. CO. v. UNITED STATES


23 F.Supp. 191 (1938)

BEATTIE INV. CO. v. UNITED STATES.

District Court, E. D. Missouri, E. D.

March 28, 1938.


Attorney(s) appearing for the Case

Harry C. Blanton, U. S. Atty., of Sikeston, Mo., Marshall Craig, Asst. U. S. Atty., of Charleston, Mo., James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe and Paul S. McMahon, Sp. Assts. to Atty. Gen.

Charles C. Allen, Jr., of St. Louis, Mo., for plaintiff.


DAVIS, District Judge.

Plaintiff brings this action to recover a capital stock tax and interest alleged to have been erroneously assessed. The parties, by stipulation, waived a jury, and the cause was submitted to the court.

Findings of Fact.

1. Plaintiff is a corporation organized and existing under the laws of Missouri, and has its principal place of business in the city of Saint Louis, Mo.

2. Plaintiff is engaged solely in the business...

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