JACOB v. COMMISSIONER OF INTERNAL REVENUE

No. 10390.

139 F.2d 277 (1943)

JACOB v. COMMISSIONER OF INTERNAL REVENUE (four cases).

Circuit Court of Appeals, Ninth Circuit.

November 18, 1943.


Attorney(s) appearing for the Case

S. J. Bischoff, of Portland, Or., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Irving I. Axelrod, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, STEPHENS, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

This case presents four consolidated petitions for review of decisions of the United States Tax Court upholding the assessment of transferee liability against the petitioners under the provisions of § 311(a) (1) of the Revenue Act of 1936.1

The assessments are based on deficiencies in income and excess profits taxes of the Central Holding Company, an Oregon corporation, for the fiscal year ending June...

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