STEWART v. MOORE

No. 19115.

43 F.Supp. 331 (1940)

STEWART et al. v. MOORE, Formerly Collector of Internal Revenue.

District Court, N. D. Ohio, E. D.

July 29, 1940.


Attorney(s) appearing for the Case

Paul L. Holden (of Squire, Sanders & Dempsey), of Cleveland, Ohio, for plaintiffs.

Francis B. Kavanagh, Asst. U. S. Dist. Atty., of Cleveland, Ohio, Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe, and George H. Zeutzius, Sp. Assts. to the Atty. Gen., for defendant.


JONES, District Judge.

The facts in this case are not in dispute and the controversy is submitted for decision upon the pleadings, copy of claim for refund and specimen copy of certificates of indebtedness. Statements of the facts may be found in the briefs of both parties and it is not necessary here to recount them.

A brief statement of the view taken by the Court to support its judgment is as follows: the trustees' certificates of indebtedness issued under...

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