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UNITED STATES v. KLAUSNER

No. 217.

25 F.2d 608 (1928)

UNITED STATES v. KLAUSNER et al.

Circuit Court of Appeals, Second Circuit.

April 9, 1928.

Attorney(s) appearing for the Case

William A. De Groot, U. S. Atty., of Brooklyn, N. Y. (H. H. Kellogg, Asst. U. S. Atty., of Brooklyn, N. Y., C. M. Charest, General Counsel, Bureau of Internal Revenue, and I. R. Blaisdell, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

Donald Horne, of New York City (Charles Green Smith, of New York City, of counsel), for respondents.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge (after stating the facts as above).

The chief question is whether or not the defendants received money which was really the property of the corporation and, in effect, distributed to them as a liquidating dividend. This requires a somewhat detailed statement of the facts.

In May, 1919, one Nufer desired to purchase the plant of the Crystal Knitting Mills, Inc. A formal contract dated May 16th was entered into between the corporation, Klausner...

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