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NEW JERSEY TITLE G. & T. CO. v. COMMISSIONER OF INT. REV.

No. 233, Docket 21629.

183 F.2d 169 (1950)

NEW JERSEY TITLE GUARANTEE & TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 19, 1950.

Attorney(s) appearing for the Case

Louis Bort, of Jersey City, N. J. (Copal Mintz, of New York City, on the brief), for petitioner.

C. Oliphant, Chief Counsel, Washington, D.C., Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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

CLARK, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court, 13 T.C. 674, one judge dissenting, holding that the exemption from payment of taxes granted insolvent state banks by I.R.C. § 3798, 26 U.S.C.A. § 3798, does not apply to such a bank's statutory liability to pay a tax as transferee of assets of one from whom the tax is due.

The Bank of Lafayette was merged in 1931 with petitioner, whose property...

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