CULLEN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10899-10905.

143 F.2d 594 (1944)

H. R. CULLEN, Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (four cases). Katherine T. CULLEN, Transferee, Petitioner, v. SAME. ESTATE of Harry HOLMES, Deceased, Lucy B. Holmes, Executrix, Transferee, Petitioners, v. SAME. Harry HOLMES, Jr., John B. Holmes, and Thomas J. Holmes, Successor Trustees, Transferees, Petitioners, v. SAME.

Circuit Court of Appeals, Fifth Circuit.

June 27, 1944.


Attorney(s) appearing for the Case

M. K. Eckert, of Washington, D. C., for petitioner in each case.

Joseph S. Platt and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.


LEE, Circuit Judge.

Petitioners are the transferees of the assets of Quintana Petroleum Company, which was dissolved and liquidated in 1938. If Quintana Petroleum Company was liable for the 1937 tax deficiency assessed against it, then petitioners' liability as transferees is conceded. Upon motion and order filed and entered in the record in this case, it is provided that the decision of this Court in the case of Quintana Petroleum Company v. Commissioner of Internal...

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