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CAIRE v. COMMISSIONER OF INTERNAL REVENUE

No. 8802.

101 F.2d 992 (1939)

CAIRE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1939.

Attorney(s) appearing for the Case

Justin V. Wolff, of New Orleans, La., for petitioner.

Mills Kitchin, Lee A. Jackson, and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John E. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

This case involves the determination of tax liability of Etienne J. Caire as transferee of a portion of the assets of Rose Hill, Incorporated. Caire received the assets upon surrender of his stock in the Company. The income tax deficiency of Rose Hill, Inc., for the fiscal year ending November 30, 1931, amounted to $10,874.96. Of this deficiency the Board of Tax Appeals determined Petitioner Caire's...

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