Legal Opinion

Mason City Brick & Tile Co. v. Huston

District Court, N.D. Iowa

Decided January 3, 1941No. 27 CivilPublished

1Opinion of the Court

SCOTT, District Judge.

Findings of Fact.

1. That plaintiff is a corporation duly organized and existing under and by virtue of the laws of the State of. Iowa having its principal place of business in the city of Mason City, Cerro Gordo County, Iowa. It is engaged in the brick and tile business and operates a number of production plants in Mason City.

2. That defendant is and at all time material to this case has been a duly appointed, qualified and acting Collector of Internal Revenue for the District of Iowa, having his place of residence at Cedar Rapids, Linn County, Iowa.

3. That plaintiff’s…

2Cases cited4 opinions

  1. Sanitary Co. of America v. CommissionerCourt of Appeals for the Third Circuit · 1929
  2. Illinois Pipe Line Co. v. CommissionerUnited States Board of Tax Appeals · 1938
  3. Newport Co. v. United StatesDistrict Court, E.D. Wisconsin · 1940
  4. United States v. HardyDistrict Court, S.D. West Virginia · 1933

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