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OWENSBORO DITCHER & GRADER CO. v. LUCAS

18 F.2d 798 (1927)

OWENSBORO DITCHER & GRADER CO. v. LUCAS, Collector of Internal Revenue.

District Court, W. D. Kentucky.

April, 1927.

Attorney(s) appearing for the Case

Sandidge & Sandidge, of Owensboro, Ky., for plaintiff.

Thos. J. Sparks, U. S. Dist. Atty., of Greenville, Ky., and A. W. Gregg, Gen. Counsel Bureau Internal Revenue, and I. R. Blaisdell, Sp. Atty. Internal Revenue, both of Washington, D. C., for defendant.

Elwood Hamilton, of Louisville, Ky., amicus curiæ.

DAWSON, District Judge.

This suit involves the constitutionality of section 280 of the Revenue Act of 1926 (44 Stat. 67), which, among other things, authorizes the Commissioner of Internal Revenue to assess and collect, in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax, "(1) the liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional...

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