United States v. Martin Hotel Co.

SANBORN, Circuit Judge.

In March, 1924, the collector of internal revenue for the District of Iowa, assessed additional corporate income and profits taxes against the Martin Hotel Company for the year 1918 of $2(308.96, and for the year 1919 of $25,598.21; and against the M. & M. Hotel Company for the year 1918 of $2(~ 338.31, and for tho year 1919 of $13,525.12. He notified both companies of these additional taxes on March 18, 1924, and demanded their payment. Thereupon tho taxpayers filed claims for the abatement of these taxes, and asked that collection be stayed. The assessments were…