McDONALD v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3152-3156.

52 F.2d 920 (1931)

McDONALD et al. v. COMMISSIONER OF INTERNAL REVENUE, and four other cases.

Circuit Court of Appeals, Fourth Circuit.

October 12, 1931.


Attorney(s) appearing for the Case

E. L. Hogsett, of Huntington, W. Va. (Livezey, Hogsett & McNeer and John T. Delaney, all of Huntington, W. Va., on the brief), for petitioners.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and WAY, District Judge.


SOPER, Circuit Judge.

The petition for review in each of these cases seeks the correction of an order of the United States Board of Tax Appeals promulgated on April 14, 1930, whereby it was determined that the petitioner, one of the stockholders of the Mabel Coal Company, is liable, as transferee, for a deficiency in income and profits taxes due by that company for the fiscal period from January 1, 1919, to November 30, 1919...

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