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BORALL CORPORATION v. COMMISSIONER OF INTERNAL REV.

Nos. 109-111, Dockets 20639-20641.

167 F.2d 865 (1948)

BORALL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. UNGERLEIDER v. SAME. HALL v. SAME.

Circuit Court of Appeals, Second Circuit.

May 4, 1948.

Attorney(s) appearing for the Case

Leo Brady and Gordon, Brady & Keller, all of New York City (Leo Brady, Herman Keller, and Leroy C. Curtis, all of New York City, of counsel), for appellants.

Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, George A. Stinson and Carlton Fox, Sp. Assts. to Atty. Gen., for appellee.

Before AUGUSTUS N. HAND, CLARK and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

These consolidated petitions for review of three decisions rendered by the Tax Court of the United States in consolidated proceedings involve the income tax and declared value excess-profits tax liability of the Borall Corporation for its taxable year ending March 31, 1940, and the liability for those taxes of two of its stockholders as transferees of its assets.

The Borall Corporation was organized under the laws of Delaware for the...

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