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PUBLICITY BUILDING REALTY CORPORATION v. HANNEGAN

No. 12666.

139 F.2d 583 (1943)

PUBLICITY BUILDING REALTY CORPORATION et al. v. HANNEGAN, Collector of Internal Revenue, et al.

Circuit Court of Appeals, Eighth Circuit.

December 28, 1943.

Attorney(s) appearing for the Case

Taylor R. Young and Harry A. Frank, both of St. Louis, Mo. (Stephen A. Boggiano, Clem F. Storckman, Cullen Coil and Sigmund M. Bass, all of St. Louis, Mo., on the brief), for appellants.

John V. Lee, of St. Louis, Mo. (Lee, Fricke & Lee, of St. Louis, Mo., on the brief), for appellees Lee Hess, Estelle L. Hess, and June Estelle Hess, by Lee Hess, guardian ad litem.

W. B. Waldo, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., Harry C. Blanton, U. S. Atty., of Sikeston, Mo., and Russell Vandivort, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for appellees Collector of Internal Revenue and the United States.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.

SANBORN, Circuit Judge.

The appellants are cross-claimants in an interpleader action. Their cross-claims were dismissed, and they have appealed from the order and judgment of dismissal. The broad question presented is whether their pleadings raised any issues of fact or of law which entitled them to a trial.

The Travelers Insurance Company (hereinafter called "the Travelers"), as plaintiff, on June 16, 1941, filed...

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