CHILHOWEE MILLS v. COMMISSIONER OF INTERNAL REV.

No. 9024.

152 F.2d 137 (1945)

CHILHOWEE MILLS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia.

Decided December 3, 1945.


Attorney(s) appearing for the Case

Mr. Homer Hendricks, of Washington, D. C., for petitioner.

Mr. Fred E. Youngman, Special Assistant to the Attorney General, with whom Mr. Samuel O. Clark, Jr., Assistant Attorney General, and Mr. Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, were on the brief, for respondent. Messrs. J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before GRONER, Chief Justice, ALBERT LEE STEPHENS, Circuit Judge, sitting by designation, and PRETTYMAN, Associate Justice.


PRETTYMAN, Associate Justice.

This is a companion case to H. A. Vestal, Sr., Transferee, v. Commissioner of Internal Revenue, No. 9025, 80 U.S.App.D.C. ___, 152 F.2d 132, decided simultaneously herewith. The facts are fully stated in that opinion.

The question here is whether an assessment against Chilhowee Mills, Inc., a corporation in dissolution, was barred by the statute of limitations on July 17, 1943, when the deficiency...

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