Kaus v. Huston

SCOTT, District Judge.

Findings of Fact.

1. Plaintiff is a resident and engaged in business at the city of Council Bluffs, Iowa, and is the owner of a line of taxicabs with a central garage, shop and office with telephone equipment connected with ten outlying stations maintained for communication with taxicab drivers. That the defendant is the Collector of Internal Revenue for 'the District of Iowa.

2. Plaintiff’s taxicab line consists of ten cabs, which are operated in two twelve hour shifts per day, from 6 A. M. to 6 P. M., and from 6 P. M. to 6 A. M. That the cabs are operated by twenty men,…