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BAUMGARTNER v. COMMISSIONER OF INTERNAL REVENUE

No. 6379.

51 F.2d 472 (1931)

BAUMGARTNER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied September 14, 1931.

Attorney(s) appearing for the Case

Chickering & Gregory and Walter C. Fox, Jr., all of San Francisco, Cal., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John H. McEvers, Sp. Asst. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WILBUR and SAWTELLE, Circuit Judges, and NETERER, District Judge.

NETERER, District Judge.

This is a proceeding to review an order of the Board of Tax Appeals. 21 B. T. A. 623. The petitioner challenges the constitutionality of section 316 of the Revenue Act of February 26, 1926 (26 USCA § 1119), and also (a) preclusion of proceeding against the distributee, or transferee, without first having exhausted civil remedy against the estate; (b) recovery from petitioner by reason of erroneous determination with relation to deficiency...

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