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AUSTIN v. UNITED STATES

No. 5336.

28 F.2d 677 (1928)

AUSTIN et al. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

October 24, 1928.

Attorney(s) appearing for the Case

Arthur G. Powell, of Atlanta, Ga. (John D. Little, Marion Smith, and Max F. Goldstein, all of Atlanta, Ga., on the brief), for appellants.

C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga. (Clint W. Hager, U. S. Atty., of Atlanta, Ga., on the brief), for the United States.

Before WALKER and BRYAN, Circuit Judges, and DAWKINS, District Judge.

BRYAN, Circuit Judge.

This is a suit by the United States to collect income and excess-profit taxes claimed to be due by the Standard Coal Company for the years 1920 and 1921. The coal company was placed in liquidation in 1921, and after the payment of its creditors the sum of $11,000 was distributed to the stockholders. There were outstanding 200 shares of capital stock, of which appellant Austin owned 110 shares and Peyton H. Snook owned the remaining 90 shares...

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