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LUCAS v. HUNT

No. 5858.

45 F.2d 781 (1930)

LUCAS, Commissioner of Internal Revenue, v. HUNT.

Circuit Court of Appeals, Fifth Circuit.

December 30, 1930.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C., and J. Louis Monarch, Norman D. Keller, and Hayner N. Larson, Sp. Assts. to Atty. Gen., (Stanley Suydam, Sp. Atty., Bureau Internal Revenue, of Washington, D. C., on the brief), for petitioner.

Harry C. Weeks, of Wichita Falls, Tex. (Weeks, Morrow, Francis & Hankerson, of Wichita Falls, Tex., on the brief), for respondent.

Before BRYAN and FOSTER, Circuit Judges, and HUTCHESON, District Judge.

BRYAN, Circuit Judge.

The Board of Tax Appeals, in a decision which the Commissioner of Internal Revenue brings here for review, held that an assessment for income and excess profit taxes for the year ending March 31, 1919, against J. C. Hunt, as a transferee of the assets of a taxpayer, the Burkburnett Refining Company, under section 280 of the Revenue Act of 1926, 44 Stat. 61 (26 USCA § 1069), was barred by the statute of limitations. 15 B. T. A. 1388.

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