United Artists Corp. v. James

McCLINTIC, District Judge.

The Court makes the following findings of fact and conclusions of law:

Findings of Fact

There is no dispute as to the facts as they were stipulated. The stipulation shows the following material facts. ■

The Plaintiff, United Artists Corporation, a corporation, is one created under the laws of the State of Delaware, with its principal office and chief place of business located in the City of New York in the State of New York.

The defendant, Ernest K. James, at the time of the submission of this suit, was the Acting Tax Commissioner of the State of West Virginia (successor…