Manning v. Ottumwa Auto Co.

The defendant-appellee Ottumwa Auto Company is an Iowa corporation, with its principal place of business at Ottumwa, Iowa. It was engaged in the automobile business for several years prior to April 22, 1926, when it sold to the defendant Wapello Motor Company the major part of its merchandise and personal property. The defendant-appellee W. I. Gladish was the president and active manager of the Ottumwa Auto Company and the owner of substantially all of its capital stock. The plaintiff-appellant is the county treasurer of Wapello County, Iowa. Taxes on the property of the Ottumwa Auto Company…