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MERCANTILE HOME BANK & TRUST CO. v. UNITED STATES

No. 10974.

96 F.2d 655 (1938)

MERCANTILE HOME BANK & TRUST CO. v. UNITED STATES et al.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied May 12, 1938.

Attorney(s) appearing for the Case

James P. Kem, of Kansas City, Mo. (J. R. Kaspar and Butler Disman, both of Kansas City, Mo., with him on the brief), for appellant.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key and S. Dee Hanson, Sp. Assts. to Atty. Gen., and Maurice M. Milligan, U. S. Atty., and Richard K. Phelps, Asst. U. S. Atty., both of Kansas City, Mo., on the brief), for appellee United States.

Ellison A. Neel, of Kansas City, Mo. (H. H. McCluer, of Kansas City, Mo., on the brief), for appellee United States Fidelity & Guaranty Co.

Before STONE, GARDNER, and WOODROUGH, Circuit Judges.

GARDNER, Circuit Judge.

The question to be determined in this case is whether appellant, by reason of having by written contract taken over practically all of the assets of the Home Trust Company while it was in straitened financial circumstances, became liable for the taxes due from such company to the United States. The lower court, in an action at law tried to the court without a jury, held appellant liable. This liability is predicated upon the following facts...

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