LLOYD v. ROBINSON

Nos. 332, 336.

110 F.Supp. 540 (1952)

LLOYD et al. v. ROBINSON et al. (two cases).

United States District Court D. Montana, Butte Division.

November 10, 1952.


Attorney(s) appearing for the Case

J. F. Emigh, Butte, Mont., for plaintiffs.

Dalton Pierson, U. S. Atty., H. D. Carmichael, Asst. U. S. Atty., and R. Lewis Brown, Jr., Asst. U. S. Atty., all of Butte, Mont., for defendant.


MURRAY, District Judge.

The plaintiffs in Cause No. 332 seek a decree that they are not liable for nor subject to the taxes imposed by Chapter 27A, Subchapters A and B of the Internal Revenue Act of 1951, 26 U.S.C.A. §§ 3285 and 3290, by virtue of operating punch-boards, and they also seek a temporary and permanent injunction against the defendant Collector of Internal Revenue enjoining and restraining him from collecting or attempting to collect from plaintiffs...

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