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LOETSCHER CO. v. BIRMINGHAM

Civ. A. No. 497.

95 F.Supp. 892 (1950)

LOETSCHER CO. v. BIRMINGHAM, Collector of Internal Revenue.

United States District Court N. D. Iowa, E. D.

Judgment Affirmed April 11, 1951.

Attorney(s) appearing for the Case

E. Marshall Thomas, Dubuque, Iowa, for the plaintiff.

Wm. B. Danforth, Asst. U. S. Atty., Sioux City, Iowa, Ruppert Bingham, Sp. Asst. to the Atty. Gen., for the defendant.

Judgment Affirmed April 11, 1951. See 188 F.2d 78.

GRAVEN, District Judge.

On June 21, 1950, the parties presented their evidence and arguments of counsel were made and the case submitted to the Court. Now, to-wit, on this 26th day of June, 1950, the Court makes and enters the following Findings of Fact, Conclusions of Law and Order for Judgment.

Findings of Fact

1. The plaintiff is a corporation duly organized...

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