Demmert v. City of Klawock

HEALY, Circuit Jud°-e.. . , This is an appeal from a summary judgent taken against appellants Demmert and the Miners and Merchants Bank, the latter being an escrow holder,

The suit involves a claim of the City of Klawock for taxes assessed upon a salmon cannery of the Demmerts over the period 1943 to 1951. Prior to the commencement of the swit in June of 1951 the Demmerts had sold the cannery to the United States in trust for a cooperative association composed of Indians. The purchase price was $146,000, of which amount, pursuant to agreement with the Demmerts, a sum said to be representative…