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JUD PLUMBING & HEATING v. COMMISSIONER OF INT. REV.

No. 11481.

153 F.2d 681 (1946)

JUD PLUMBING & HEATING, Inc., v. COMMISSIONER OF INTERNAL REVENUE. JUD v. SAME (two cases).

Circuit Court of Appeals, Fifth Circuit.

February 18, 1946.

Attorney(s) appearing for the Case

A. N. Moursund, of San Antonio, Tex. for petitioners.

Richard H. Forster, of Los Angeles, Cal., for amicus curiæ.

Harold C. Wilkenfeld and J. Louis Monarch, Sp. Assts., to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before McCORD, WALLER, and LEE, Circuit Judges.

WALLER, Circuit Judge.

Ed. J. Jud was the President and owned substantially all of the capital stock of Jud Plumbing & Heating, Inc., a corporation under the laws of Texas, which corporation was dissolved on September 5, 1941. In the dissolution all assets of the Corporation were transferred, as of August 31, 1941, to the chief stockholder, Jud, who assumed all of its obligations, with the result that the contracts which the Corporation had begun before its dissolution...

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