United States v. Kemp

FOSTER, Circuit Judge.

In this case the United States filed a bill to recover from the individual stockholders of the Wichita Falls Broom Manufacturing Company, a dissolved corporation, on an adjustment of returns and an assessment of income and excess profit taxes against the corporation for the years 1917, 1918, and 1920. The bill prayed for judgment for additional taxes for said years of $5,639.70, $5,907.76, and $725.22, respectively — a total of $12,272.05.

The case was heard by the District Court, and judgment was entered for plaintiff for the said years of $52.63, $3,500.65, and $611.05,…