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LONG v. COMMISSIONER OF INTERNAL REVENUE

No. 5684.

50 F.2d 775 (1931)

LONG v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 10, 1931.

Attorney(s) appearing for the Case

Elwood Hamilton, of Louisville, Ky. (Woodward, Hamilton & Hobson, of Louisville, Ky., on the brief), for petitioner.

Helen R. Carloss, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Allin H. Pierce, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

MOORMAN, Circuit Judge.

This case involves income and profit taxes of the Star Warehouse Company, a dissolved corporation, which were asserted against the petitioner, a former stockholder and a distributee of corporate assets. The questions presented on the record are: (1) Whether section 280 of the Revenue Act of 1926 (26 USCA § 1069), under which the liability was asserted, is constitutional; and (2) whether for the taxable period, November 7, 1919, to October...

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