Lorenzen v. United States

DEWEY, District Judge.

This is an appeal from a judgment of the District Court, 41 F.(2d) 369, holding in favor of the United States, defendant, in an action at law to recover taxes claimed to have been illegally and wrongfully collected.

The facts are as follows: Prior to June 1, 1920, the Pure Grain Distilling Company was a corporation of Missouri. On January 1, 1920, William Lorenzen, plaintiff in this action, was the sole surviving stockholder and officer of said corporation. The charter of the corporation was allowed to lapse and plaintiff became the owner of the assets of the corporation.…