Voss v. Hinds

WALLACE, District Judge.

The plaintiffs, W. B. Voss and Mrs. S. L. Voss, bring this action to enjoin the collection of interest on income and excess profits tax deficiencies, determined by the defendant, H. I. Hinds, Collector of Internal Revenue.

The plaintiffs allege that on or about June 30, 1942, the Star Manufacturing Company (an Oklahoma corporation) transferred all its assets to the Star Manufacturing Company (a Delaware corporation) in a nontaxable reorganization; that on or about June 30, 1945, the said Delaware corporation liquidated and transferred all of its assets to its…