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CHRISTENSON v. BRODRICK

No. T-1227.

169 F.Supp. 388 (1959)

Clifford E. CHRISTENSON and Robert M. Currie, Plaintiffs, v. Lynn R. BRODRICK, District Director of Internal Revenue of the U. S. Treasury Department, Defendant.

United States District Court D. Kansas.

January 15, 1959.

Attorney(s) appearing for the Case

Arthur F. Davis, Topeka, Kan., for plaintiffs.

Wilbur G. Leonard, U. S. Atty., and E. Edward Johnson, Asst. U. S. Atty., Topeka, Kan. (Charles K. Rice, Asst. Atty. Gen., Richard M. Roberts and C. Stanley Titus, Dept. of Justice, Washington, D. C., on brief), for defendant.

STANLEY, District Judge.

By this action, plaintiffs seek to have determined their liability, if any, with respect to taxes and interest and penalties which the Director of Internal Revenue claims have accrued.

The plaintiffs had been doing business as a partnership under the name of Topeka Packing Company and on August 19, 1952, were declared bankrupt, both individually and as a partnership. The first meeting of creditors was held September 25, 1952, and in...

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