SOPER, Circuit Judge.
This suit in equity was brought by the United States to recover the sum of $15,622.95 as a deficiency in the income and profit taxes for the year 1918 of the Harris-Hardy Company, a West Virginia corporation, on the ground that the defendants, as stockholders of the company, became transferees of its assets upon its dissolution on June 9, 1919. The defense on the merits was that in the year 1918 the company had suffered a permanent loss in relation...
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