Union Pac. R. v. Bowers

GODDARD, District Judge.

Motions made by the defendant to dismiss the complaints in actions brought to recover taxes paid under protest. The complaints in the four actions referred to are alike, except as to figures, and the questions involved are the same. The facts ih the Union Pacific Railroad Company’s ease are characteristic of the other suits, except as to the amounts. Its complaint alleges “that during the ealéndar year 1923 plaintiff had outstanding corporate bonds (hereinafter called its ‘tax-free covenant bonds’) wherein it covenanted and agreed to pay the interest thereto…