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KIRBY LUMBER CORP. v. SCOFIELD

Civil Action No. 1266.

89 F.Supp. 102 (1950)

KIRBY LUMBER CORP. v. SCOFIELD, Collector of Internal Revenue.

United States District Court W. D. Texas, San Antonio Division.

February 7, 1950.

Attorney(s) appearing for the Case

Ben H. Powell, Austin, Tex., and Fountain, Cox & Gaines, Houston, Tex., for plaintiff.

H. W. Moursund, United States Attorney, San Antonio, Texas, and Lester L. Gibson, Assistant to the Attorney General, for defendant.

RICE, District Judge.

Findings of Fact

1. This is an action against Defendant for Thirty-Six Thousand Two Hundred Sixty-Six Dollars and Forty-Six Cents ($36,266.46) collected by him from plaintiff as for taxes and interest claimed to be due the United States of America, with interest, and arises under Section 117 (j) (2) of Title 26 United States Code Annotated.

2. Plaintiff (herein called "Kirby") is a Delaware Corporation, successor, after Bankruptcy...

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