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MASON CITY AND CLEAR LAKE R. CO. v. IMPERIAL SEED CO.

Civ. No. 677.

152 F.Supp. 145 (1957)

MASON CITY AND CLEAR LAKE RAILROAD COMPANY, a corporation, Plaintiff, v. IMPERIAL SEED COMPANY, a corporation; Donald L. Goranson, Receiver of the Property of Imperial Seed Company; Frank M. Halpin, District Director of Internal Revenue; Iowa Employment Security Commission; and The United States of America, Defendants.

United States District Court N. D. Iowa, Central Division.

June 10, 1957.

Attorney(s) appearing for the Case

C. Frederick Beck, of Smith & Beck, Mason City, Iowa, for plaintiff.

F. E. Van Alstine, U. S. Dist. Atty., Theodore G. Gilinsky, Asst. U. S. Dist. Atty., Sioux City, Iowa, for defendant United States.

Edward R. Boyle, of Boyle & Schuler, Clear Lake, Iowa, for Donald L. Goranson, receiver of the property of Imperial Seed Co.

GRAVEN, District Judge.

The plaintiff Mason City and Clear Lake Railroad Company is an Iowa corporation operating an interurban electric railway in Cerro Gordo County, Iowa. It is the owner of a certain tract of land in that county which is approximately 600 feet in length and varying from around 500 feet to 300 feet in width. On September 12, 1949, the plaintiff and the Imperial Seed Company entered into a written lease as to that tract. Under

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