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COMMISSIONER OF INTERNAL REV. v. WESTERN UNION TEL. CO.

Nos. 57, 141.

141 F.2d 774 (1944)

COMMISSIONER OF INTERNAL REVENUE v. WESTERN UNION TELEGRAPH CO. SAME v. HARTFORD FIRE INS. CO.

Circuit Court of Appeals, Second Circuit.

March 23, 1944.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Samuel H. Levy, and Paul R. Russell, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue.

Francis R. Stark and Clarence W. Roberts, both of New York City, and Paul E. Lesh, of Washington, D. C., for respondent Western Union Telegraph Co.

Ernest W. McCormick and Barclay Robinson, both of Hartford, Conn., for respondent Hartford Fire Ins. Co.

Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The Commissioner has assessed against the respondents herein as transferees of certain corporations of which they were stockholders liability in respect to unpaid income taxes of the respective transferor corporations. Liability is predicated upon Section 311 of the Revenue Acts of 1928 and 1932, 26 U.S.C.A. Int.Rev.Code, § 311.

Several years before income taxes had been authorized by the Sixteenth Amendment the taxpayers...

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