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SCOTT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11787-11789.

117 F.2d 36 (1941)

SCOTT v. COMMISSIONER OF INTERNAL REVENUE (two cases). SUGDEN v. SAME.

Circuit Court of Appeals, Eighth Circuit.

January 31, 1941.

Attorney(s) appearing for the Case

Elmer B. Hodges, of Kansas City, Mo. (Albert F. Hillix and Gage, Hillix, Hodges & Cowherd, all of Kansas City, Mo., on the brief), for petitioners.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before STONE, GARDNER, and THOMAS, Circuit Judges.

GARDNER, Circuit Judge.

This is a proceeding for review of decisions of the Board of Tax Appeals determining a deficiency in the income tax liability of the Pontchartain Corporation for the year 1929 and adjudging petitioners as transferees of certain assets owned by the corporation liable for said deficiency to the extent of the value of the property of the corporation received by them. There were three proceedings initiated before the Board of Tax Appeals. They...

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