DeVAN v. UNITED STATES


50 F.Supp. 992 (1943)

DEVAN et al. v. UNITED STATES et al.

District Court, D. New Jersey.

July 20, 1943.


Attorney(s) appearing for the Case

Henry Swartz and Meyer Kraushaar, both of New York City, for plaintiffs.

Shelton Pitney and Blair Reiley, both of Newark, N. J., for corporate defendants.

William Piel, Jr., of New York City, for United Stores Corporation.

Charles M. Phillips, U. S. Atty., and Thorn Lord, Asst. U. S. Atty., both of Trenton, N. J., Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Homer R. Miller, Sp. Assts. to the Atty. Gen., for defendant, United States.

Hermon H. Hill and Arthur Roland, both of Washington, D. C., for Bureau of Internal Revenue.


MEANEY, District Judge.

The plaintiffs as shareholders of Tobacco Products Corporation of Delaware, hereinafter called the Delaware Corporation, filed a complaint against the United States of America and the Tobacco Products Corporation of New Jersey, hereinafter called the Jersey Corporation, a corporation wholly owned by the Delaware Corporation and United Stores Corporation, hereinafter called Stores Corporation, a corporation owning a majority of the stock in...

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