Toy Nat. Bank of Sioux City v. Nelson

SCOTT, District Judge.

The three foregoing entitled eases were simultaneously brought against common defendants to recover sums of money paid yearly as taxes over a period of years 1923 to 1929, inclusive. The allegations of the respective petitions are the same in substance, mutatis mutandis. The following statement of material and controlling facts alleged in the several petitions is taken from the plaintiffs’ brief. Comparison with the petitions themselves convince me that the statement is a fair one, and sufficient to serve as a basis for consideration of the legal questions presented by…