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UNITED STATES v. RUSSELL

No. 5156.

22 F.2d 249 (1927)

UNITED STATES v. RUSSELL et al.

Circuit Court of Appeals, Fifth Circuit.

November 4, 1927.

Attorney(s) appearing for the Case

Ralph E. Smith, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and J. S. Franklin, Asst. U. S. Atty., of Birmingham, Ala. (Charles B. Kennamer, U. S. Atty., of Birmingham, Ala., A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, and Clark T. Brown, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the United States.

W. S. Pritchard and John D. Higgins, both of Birmingham, Ala. (E. L. All, Wm. Douglas Arant, and Bradley, Baldwin, All & White, all of Birmingham, Ala., on the brief), for appellees.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

FOSTER, Circuit Judge.

In this case the material facts, which are undisputed, are these: On June 12, 1919, the Pine Lumber Company, an Alabama corporation, filed a return of its corporate income and profit taxes for the year 1918. The return was audited, a deficiency was determined, and an assessment of additional taxes was made by the Commissioner in March, 1924. The corporation had ceased doing business in March, 1920, was dissolved on April 1, 1923, and its remaining...

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