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MORSE v. UNITED STATES

No. 15963.

265 F.2d 788 (1959)

Claire B. MORSE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

April 15, 1959.

Attorney(s) appearing for the Case

George T. Altman, Beverly Hills, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Helen A. Buckley, Lee A. Jackson, Robert N. Anderson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before STEPHENS, Chief Judge, BARNES, and JERTBERG, Circuit Judges.

JERTBERG, Circuit Judge.

This appeal involves transferee liability1 of appellant2 for unpaid corporate income and excess profits taxes which were assessed for the calendar year 1942 and for the period January 1, 1943 through April 30, 1943.

The district court entered judgment in favor of appellee and against appellant in the assessed amount of $10,705.69, with interest at six per cent per annum from...

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