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LEIGHTON v. UNITED STATES

No. 735.

289 U.S. 506 (1933)

LEIGHTON ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided May 29, 1933.

Attorney(s) appearing for the Case

Mr. Herman Weinberger, with whom Messrs. Walter C. Fox, Jr., and Blair S. Shuman were on the brief, for petitioners.

Mr. Paul D. Miller, with whom Solicitor General Biggs and Messrs. Sewall Key and Hayner N. Larson were on the brief, for the United States.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

In 1921 all assets of Leighton and Co., Inc., of California, were sold and the proceeds distributed pro rata among stockholders, including petitioners. Nothing remained to satisfy outstanding corporate obligations.

September, 1925, within the time permitted by statute, or written waivers, the Commissioner of Internal Revenue notified the corporation...

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