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COMMISSIONER OF INTERNAL REVENUE v. SMITH

No. 10979.

194 F.2d 536 (1952)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Hall C. SMITH, Respondent.

United States Court of Appeals Sixth Circuit.

February 12, 1952.

Attorney(s) appearing for the Case

Theron L. Caudle, Charles Oliphant, John M. Morawski, Ellis N. Slack, A. F. Prescott and Graham Loving, Jr., all of Washington, D. C., for petitioner.

Sol Goodman, Cincinnati, Ohio, for respondent.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.

PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel.

And it appearing that the Tax Court of the United States, in a prior proceeding, held the respondent liable in equity as a transferee for unpaid taxes of a corporation, and that the decision of the Tax Court, 11 T.C. 174, was affirmed by this court in Charles E. Smith & Sons Co. v. Commissioner, 6 Cir., 184 F...

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