WURTSBAUGH v. COMMISSIONER OF INTERNAL REVENUE

No. 13382.

187 F.2d 975 (1951)

WURTSBAUGH v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

March 28, 1951.


Attorney(s) appearing for the Case

Walter E. Barton, Washington, D. C., for petitioner.

George D. Webster, Ellis N. Slack, Turner L. Smith, and Edward J. P. Zimmerman, Special Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue Washington, D. C., Rollin H. Transue, Special Atty., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and RUSSELL, Circuit Judges.


PER CURIAM.

Appealing from a decision and order sustaining the commissioner's determination of deficiencies and their assessment against him as transferee of Lodwick Lumber Company, petitioner is here complaining of the findings of the Tax Court:1 that Lodwick made a lease and sale of timber in 1941; that it thereby incurred a tax liability in that year for income and declared excess profit taxes; and that petitioner, as transferee, became...

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