Underwood v. United States

FOSTER, Circuit Judge.

Appellant brought this suit to cancel certain tax liens filed by the United States against two tracts of land in Gregg County, Texas, as a cloud upon his title. The facts were stipulated. Those material are as follows:

Brown McCallum, J. S. Presnall, Jr., and C. W. (Jack) Buckley were partners doing business as Hanover Refining Co. A permit to carry on a gasoline refinery was issued to Hanover Refining Co.; the business was registered in the name of the company; all taxes paid to the United States were paid in the name of the company. Presnall and McCallum each owned one…