COMMISSIONER OF INTERNAL REVENUE
v.
CORPUS CHRISTI TERMINAL CO.
Circuit Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
March 21, 1940.
March 21, 1940.
Attorney(s) appearing for the Case
Edward H. Horton, Sewall Key, J. Louis Monarch, and S. Dee Hanson, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Geo. S. Atkinson, of Dallas, Tex., and Wesley E. Seale, of Corpus Christi, Tex., for respondent.
Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.
Circuit Court of Appeals, Fifth Circuit.
PER CURIAM.
Notwithstanding the decision in United States v. Hendler, 303 U.S. 564, 58 S.Ct. 655, 82 L.Ed. 1018, in order to a correct disposition of this case we are of opinion that it is necessary to know whether the assumption by the taxpayer of $100,789.81 of the liabilities of Eggleston Oil Corporation made in the purchase of the latter's assets was ever performed by the taxpayer's discharging the liabilities, and if so, when they...
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