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ROCHE v. COMMISSIONER OF INTERNAL REVENUE

No. 6587.

63 F.2d 623 (1933)

ROCHE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 22, 1933.

Attorney(s) appearing for the Case

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

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, F. Edward Mitchell, and Norman D. Keller, Sp. Assts. to Atty. Gen., and C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and H.D. Thomas, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for appellee.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

SIBLEY, Circuit Judge.

The Board of Tax Appeals redetermined tax deficiencies against Roche & Burke Undertaking Company for the years 1920 and 1921 which were asserted under Revenue Act 1926, § 280 (26 USCA § 1069 and note), against Frank L. Roche as transferee of corporate assets, and Roche petitions for review. He first questions the jurisdiction of the Board to proceed after the Commissioner abandoned the...

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