UNITED STATES v. RIELY

No. 5744.

169 F.2d 542 (1948)

UNITED STATES v. RIELY et al.

Circuit Court of Appeals, Fourth Circuit.

August 17, 1948.


Attorney(s) appearing for the Case

Robert R. Reynolds, Jr., Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Robert N. Anderson, Sp. Asst. to Atty. Gen., and George R. Humrickhouse, U. S. Atty., of Richmond, Va., on the brief), for appellant.

Eugene Untermyer, of Washington, D. C. (Christian, Barton, Parker & Boyd, of Richmond, Va., on the brief), for appellees.

Before DOBIE, Circuit Judge, and WEBB and WATKINS, District Judges.


DOBIE, Circuit Judge.

This case was tried without a jury before the District Court. There was no dispute about the facts, which were stipulated.

Pierce Oil Corporation (hereinafter referred to as taxpayer) was a corporation organized on June 21, 1913, under the laws of the State of Virginia. By decree of the Circuit Court of the City of Richmond, Virginia, entered December 27, 1940, it was dissolved.

In April, 1940, Henry C. Riely and Robert T. Barton...

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