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JOHNSON v. COMMISSIONER OF INTERNAL REVENUE

No. 6174.

56 F.2d 58 (1932)

JOHNSON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 25, 1932.

Attorney(s) appearing for the Case

Harry C. Weeks, of Wichita Falls, Tex., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, F. Edward Mitchell, S. Dee Hanson, and Whitney North Seymour, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.

FOSTER, Circuit Judge.

The Commissioner of Internal Revenue assessed deficiencies of income taxes for the year 1921 and 1922 against the Barr-Davis Oil Company of Texas, amounting to $19,228.77. Prior thereto the company had been liquidated and the assets distributed to the stockholders. The commissioner notified petitioners and other stockholders of his intention to assess the deficiencies against them as transferees, under the provisions of section 280 of the Revenue...

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