Colorado Milling & Elevator Co. v. Glenn

SHELBOURNE, Chief Judge.

This action was filed October 21, 1952, by The Colorado Milling & Elevator Company against S. R. Glenn, Collector of Internal Revenue, The United States, Koehler-Spalding Company; Koehler Brokerage Company, Lincoln Bank & Trust Company and numerous other firms and persons and concerns, all of whom were indebted to Koehler-Spalding Company on invoices of beans or peas which they had purchased but had not paid for at the time a warrant of .distraint issued by the Collector was served upon them.

Jurisdiction of the action was claimed under Section 1340, Title 28 U.S.Code,…