DREYFUSS DRY GOODS CO. v. LINES

No. 5101.

24 F.2d 29 (1928)

DREYFUSS DRY GOODS CO. v. LINES, Former Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

February 10, 1928.


Attorney(s) appearing for the Case

S. L. Herold, of Shreveport, La. (Thigpen, Herold, Lee & Cousin, of Shreveport, La., on the brief), for plaintiff in error.

Frank J. Ready, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., Wayne G. Borah, U. S. Atty., and T. M. Logan Bruns, Asst. U. S. Atty., both of New Orleans, La. (C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


WALKER, Circuit Judge.

The plaintiff in error, Dreyfuss Dry Goods Company (herein called plaintiff), a commercial partnership organized in the year 1919, took over the assets of Dreyfuss Dry Goods Company, Limited, a Louisiana corporation, which was engaged in business in the year 1918, and until February 22, 1919, when it was dissolved by a legal surrender of its charter. A "corporation income and profits return for calendar...

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