Bair v. United States

MARIS, District Judge.

This is a suit against the United States for the refund of income tax claimed by the petitioner to have been erroneously paid for the year 1930. From the evidence I make the following special findings of fact:

For more than two years prior to December 27, 1930, petitioner owned 2,510 shares of stock of the Aldine Trust Company, of Philadelphia, Pa., hereinafter referred to as the Trust Company. On that date the Trust Company dosed its doors and its property and affairs were taken over for the purpose of liquidalion by the Secretary of Banking of the Commonwealth of…