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LIQUIDATORS OF EXCHANGE NAT. BANK v. UNITED STATES

No. 6777.

65 F.2d 316 (1933)

LIQUIDATORS OF EXCHANGE NAT. BANK OF SHREVEPORT v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

May 31, 1933.

Attorney(s) appearing for the Case

Richard H. Switzer, of Shreveport, La., for appellants.

Philip H. Mecom, U. S. Atty., and Elmer A. Mottet, Asst. U. S. Atty., both of Shreveport, La., and W. F. Evans, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for the United States.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

By this suit the liquidators seek to recover back as wrongfully collected a tax exacted of the bank, as transferee of the National Securities Company. Neither the amount nor the validity of the tax as against the securities company is in question, nor is it denied that the bank received assets from the company in excess of the value of the tax; but it is vigorously contended that the bank was not a transferee within the meaning of the statute...

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