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SMITH v. COMMISSIONER OF INTERNAL REVENUE

19 F.Supp. 377 (1937)

SMITH v. COMMISSIONER OF INTERNAL REVENUE.

District Court, D. New Hampshire.

May 14, 1937.

Attorney(s) appearing for the Case

Raymond U. Smith, of Concord, N. H., and Frank Barber, of Brattleboro, Vt., for trustee.

Alexander Murchie, U. S. Dist. Atty., of Concord, N. H., and C. J. Belanger, Asst. U. S. Atty., of Manchester, N. H., for the Commissioner of Internal Revenue.

MORRIS, District Judge.

This is a proceeding to determine the amount of income tax payable by the trustee of the debtor corporation and for an early assessment provided in 48 Stat. § 274, p. 744, 26 U.S.C.A. § 274 (Regulations 94, Income Tax, art. 274-1-2), National Bankruptcy Act, § 64, 11 U.S.C.A. § 104.

The petition was filed March 19, 1937, and the taxable period covered is for the fiscal...

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