HONAKER, DRLG., INC. v. KOEHLER

No. W-1819.

190 F.Supp. 287 (1960)

HONAKER, DRLG., INC., a corporation, Joe J. Honaker, H. C. Davis, H. S. Forbes, individually and as directors of Honaker Drlg., Inc., Ruby Lee Honaker, Jimmie Joe Honaker, a minor, and Stevie Lee Honaker, a minor, by Joe J. Honaker, their next friend and guardian of their estates, Plaintiffs, v. Gustave F. KOEHLER, District Director of Internal Revenue of the United States for the District of Kansas, Defendant.

United States District Court D. Kansas.

December 30, 1960.


Attorney(s) appearing for the Case

Barton Carothers, Great Bend, Kan., and Collins, Hughes, Martin, Pringle & Schell, by Robert Martin, W. F. Schell and Laverne Morin, Wichita, Kan., for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Myron C. Baum, Arthur L. Biggins, Melvyn I. Mozinski, Attys., Dept. of Justice, Washington, D. C., Wilbur G. Leonard, U. S. Atty., Topeka, Kan., and George E. Peabody, Asst. U. S. Atty., Wichita, Kan., for defendant.


ARTHUR J. STANLEY, Jr., District Judge.

This is an action to recover income taxes paid on behalf of Honaker Drlg., Inc., a liquidated corporation. The liquidated corporation appears by its last directors, Joe J. Honaker, H. C. Davis and H. S. Forbes. The individual plaintiffs were the shareholders of the corporation. The district director determined that the provisions of section 337 of the Internal Revenue Code, 26 U.S. C.A. § 337, were not available to Honaker...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases