Union Petroleum Co. v. Indian Petroleum Co.
Supreme Court of Iowa
Appeal from Cedar Bapids Superior Court. — Atherton B. Clare, Judge. Aotion on a claim filed with the receiver of the defendant company by the county treasurer of Linn County for taxes assessed against tbe company for the year 1919. The trial court established the claim and directed the payment thereof by the receiver. Defendant appeals.
1Opinion of the CourtDe Graff, J.
í taxation • void assessment. The original action in this case involved the collection of an account owing by the Indian Petroleum Company to the Union Petroleum Company. The defendant company was insolvent and the court appointed a receiver who took possession of all assets, sold the same and asked for an order for. the distribution of the proceeds among the creditors of the company.
The county treasurer, as intervener, filed a claim with the receiver for taxes assessed against the company for the year 1919. The receiver, answering the petition of intervention, denied that the tax was a…
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