SHEPARD v. COMMISSIONER OF INTERNAL REVENUE

No. 6708.

101 F.2d 595 (1939)

SHEPARD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied February 18, 1939.


Attorney(s) appearing for the Case

Leland K. Neeves and Homer H. Cooper, both of Chicago, Ill., for petitioner.

James W. Morris, Asst. Atty. Gen., and Berryman Green, Sewall Key, and F. E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

Before EVANS and TREANOR, Circuit Judges, and LINDLEY, District Judge.


Petitioner seeks to reverse the ruling of the Board of Tax Appeals which affirmed a tax assessment against him as one of two transferees of the assets of the City Ice and Supply Company, a dissolved corporation. The tax of $37,766.04 was levied upon the dissolved corporation's income for 1926.

EVANS, Circuit Judge.

We are here confronted with the validity of a tax assessed against the alleged transferee of a corporation which dissolved without paying its income...

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