SCOFIELD v. LE TULLE

No. 8948.

103 F.2d 20 (1939)

SCOFIELD, Collector of Internal Revenue, v. LE TULLE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 27, 1939.


Attorney(s) appearing for the Case

Helen R. Carloss, Sewall Key, and Lester L. Gibson, Sp. Assts. to Atty. Gen., and Jas. W. Morris, Asst. Atty. Gen., and W. R. Smith, Jr., U. S. Atty. and H. W. Moursund, Asst. U. S. Atty., both of San Antonio, Tex., for appellant.

Homer L. Bruce, of Houston, Tex., for appellee.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.


SIBLEY, Circuit Judge.

V. L. LeTulle was compelled by the Collector of Internal Revenue to pay additional income taxes for the year 1931 assessed against himself and wife in community who as sole stockholders received in distribution all the assets of Gulf Coast Irrigation Company, which was dissolved Nov. 18, 1931, after having sold all its property and business to Gulf Coast Water Company on Nov. 4, 1931. The sale transaction...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases