SAMPLE FURNITURE SHOPS v. COMMISSIONER OF INT. REV.

No. 4812.

123 F.2d 90 (1941)

SAMPLE FURNITURE SHOPS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 17, 1941.


Attorney(s) appearing for the Case

Walter E. Barton, of Washington, D. C. (Joseph R. Curl, of Wheeling, W. Va., on the brief), for petitioner.

Carolyn E. Agger, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Michael H. Cardozo, iv, Sp. Assts. to the Atty Gen., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and CHESNUT, District Judge.


PER CURIAM.

The Commissioner of Internal Revenue made an assessment against the Sample Furniture Shops, Inc., a West Virginia corporation, as transferee of the assets of Patrick King for his unpaid income tax amounting to $3,584.37 for the calendar year 1937. The corporation petitioned the Board of Tax Appeals for review which, after hearing, affirmed the Commissioner's determination with a minor adjustment, finding a deficiency due from the transferee in the amount...

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