John B. Semple & Co. v. Lewellyn

GIBSON, District Judge.

The plaintiff has brought suit to recover the sum of $3,315.72, with interest. The facts, as they appear from the plaintiff’s statement, are substantially as follows:

The plaintiff was a Pennsylvania corporation, which has been dissolved by a decree of the court of common pleas of Allegheny county, dated December 22, 1919. John B. Semple and others, directors, are engaged in winding up the affairs of the corporation. Prior to its dissolution, John B. Semple & Co. had filed its income tax returns and paid the tax shown to be due thereunder for the years 1916,1917, and…