Peters Trust Co. v. Douglas County

Shepherd, District Judge.

This case was decided adversely to the Peters Trust Company on demurrer in the district court, and the company is here as the appellant. The facts are as follows:

The trust company made a statement for the 1921 assessment, showing the total of its capital and surplus to be $650,000; and it claimed, so far as is now maintained, two deductions, one for the assessed value of real estate owned by it in the sum of $59,357.52, and another in the sum of $227,915.89 for capital stock of the Keystone investment *597Company, a Nebraska corporation, owned by the company and…