HELVERING v. WHEELING MOLD & FOUNDRY CO.

No. 3633.

71 F.2d 749 (1934)

HELVERING, Commissioner of Internal Revenue, v. WHEELING MOLD & FOUNDRY CO.

Circuit Court of Appeals, Fourth Circuit.

June 11, 1934.


Attorney(s) appearing for the Case

M. H. Eustace, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

William M. Smith, of Washington, D. C., for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and PAUL, District Judge.


SOPER, Circuit Judge.

This case relates to the liability of Wheeling Mold & Foundry Company, a Delaware corporation, to pay the sum of $48,077.86 for income and excess profits taxes for the year 1919 assessed against a West Virginia corporation of the same name. The Delaware corporation was organized on September 30, 1919, for the purpose of taking over the assets and business of the West Virginia corporation, and the latter was dissolved on May 22, 1920. The...

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