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IN RE TRUSTEES SYSTEM CO. OF LOUISVILLE

In Bankruptcy Nos. 2094, 10866.

30 F.Supp. 361 (1939)

In re TRUSTEES SYSTEM CO. OF LOUISVILLE. TRUSTEES SYSTEM CO. OF LOUISVILLE v. UNITED STATES.

District Court, W. D. Kentucky.

September 23, 1939.

Attorney(s) appearing for the Case

J. Blakey Helm and Henry McElwain, both of Louisville, Ky., for debtor-plaintiff.

Eli H. Brown, III, U. S. Dist. Atty., of Louisville, Ky., for the United States.

HAMILTON, District Judge.

In the above-styled actions, the debtor-plaintiff seeks to recover income taxes alleged to have been overpaid for the calendar years 1930 and 1931 and resists the payment of an additional assessment for the calendar year 1932.

The Trustees System Company of Louisville, debtor in action No. 10866 and plaintiff in No. 2094, with its principal place of business at Louisville, Kentucky, was a wholly-owned subsidiary of the Trustees System...

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