SUMMERS v. LOOKER

Civ. A. No. 1333-W.

231 F.Supp. 513 (1964)

A. Karl SUMMERS, President of Premier Photo Service, Inc., and Premier Photo Service, Inc., a West Virginia Corporation, Plaintiffs, v. Nathaniel LOOKER, individually, and as the District Director of Internal Revenue Service, United States Treasury Department, for the State of West Virginia, and, Ronald G. Johnson, individually, and as an Agent of the Internal Revenue Service, United States Treasury Department, in the State of West Virginia, Defendants.

United States District Court N. D. West Virginia, at Wheeling.

July 21, 1964.


Attorney(s) appearing for the Case

Jack L. Miller, Parkersburg, W. Va., for plaintiffs.

John H. Kamlowsky, U. S. Atty., Robert A. Maloney, Atty. Gen., Litigation Section, Tax Div., Dept. of Justice, for defendants.


PAUL, Chief Judge.

The defendants have moved to dismiss the amended complaint in this action. In considering the motion, I have considered the entire record in this proceeding and as well the admissions of fact made by counsel at the hearing on the motion for preliminary injunction and at the hearing on this motion to dismiss, and, under Rule 12(c), this motion is treated as one for summary judgment under Rule 56.

The employees of the plaintiff corporation...

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