WAHPETON PROFESSIONAL SERVICES, P. C. v. KNISKERN

Civ. No. 4320.

275 F.Supp. 806 (1967)

WAHPETON PROFESSIONAL SERVICES, P. C., a corporation, organized under the laws of the State of North Dakota; E. R. Wasemiller, M. E. Beltz, Glenn L. Wiltse, and Wendell H. Wall, Plaintiffs, v. F. G. KNISKERN, District Director of Internal Revenue, Fargo, North Dakota, Defendant.

United States District Court D. North Dakota, Southeastern Division.

November 17, 1967.


Attorney(s) appearing for the Case

Bayard Lewis, of Lewis & Bullis, Wahpeton, N. D., for plaintiffs.

John O. Garaas, U. S. Atty., Fargo, N. D., for defendant.


MEMORANDUM AND ORDER

RONALD N. DAVIES, District Judge.

Plaintiffs, pursuant to § 2201, 28 U.S. C.A., seek a declaratory judgment determining whether the Wahpeton Professional Services, P. C.1 is a legal corporation within the meaning of § 401(a), 26 U.S.C.A., and, if so determined, that the defendant, District Director of Internal Revenue, Fargo, North Dakota, be forever enjoined from denying the legal corporate existence...

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