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ROUSS v. BOWERS

No. 149.

30 F.2d 628 (1929)

ROUSS v. BOWERS.

Circuit Court of Appeals, Second Circuit.

February 4, 1929.

Attorney(s) appearing for the Case

Pierce & Greer, of New York City (F. C. Nicodemus, Jr., of New York City, and J. S. Y. Ivins, of Washington, D. C., of counsel), for appellant.

Charles H. Tuttle, U. S. Atty., of New York City (Edward Feldman, Asst. U. S. Atty., of New York City, of counsel), for appellee.

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

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

The appellant was engaged in trade or business up to May 13, 1918. Any net income resulting from his trading the Revenue Act of 1918 taxes to him. 40 Stat. 1057. Of course, the seller of a business may by contract require the purchaser to reimburse him for the income tax he may be obliged to pay on account of earnings of the business prior to the sale, but he cannot by contract escape the tax. See Mitchel v....

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