DUVAL v. COMMISSIONER OF INTERNAL REVENUE

No. 6432.

57 F.2d 496 (1932)

DUVAL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 5, 1932.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and Andrew D. Sharpe, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. A. Lyons, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

This is a petition for the review of the action of the Board of Tax Appeals in approving the action of the Commissioner of Internal Revenue, under the provision of section 280 of the Revenue Act of 1926 (44 Stat. 61 [26 USCA § 1069 and note]), in assessing against the petitioner, as transferee of assets of the J. E. Duval Printing Company, a dissolved corporation, the amount, $1,955.57, of a deficiency...

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