Miller v. Mayer

HALE, District Judge.

In tho year 1913 Richard Mayer, a naturalized citizen of tho United States and a resident of Boston, formed a partnership under the name of Reis & Co., with Edwin Reis and Ludwig Reis, residents of Germany, and Karl B. Strauss, a naturalized citizen of Great Britain. The firm had a “regular firm office” .in Boston, and established houses in Germany, England, and the United States. In 1914 and 1915 Mayer organized two Massachusetts corporations, the Richard Mayer Company and the Anglo-American Cotton Company, and capitalized them with assets of Reis & Co. in his hands. By…