Mason v. Routzahn

WE STENTIAYER, District Judge,

This is an action to recover back taxes paid under protest on dividends received on stock held in the B. F. Goodrich Company. Parties have waived in writing jury trial. All jurisdictional requirements have been satisfied. The evidence consists exclusively of an agreed statement of facts in writing, which is approved and adopted as my findings of fact.

Plaintiff owned and held both common and preferred stock during the year's 1916 and 1917. On October 25,1916, the corporation declared on its common stock a dividend of $1 per share, payable February 15, 1917, and on…