SHELTON v. GILL

No. 6534.

202 F.2d 503 (1953)

SHELTON et al. v. GILL, Collector of Internal Revenue et al.

United States Court of Appeals Fourth Circuit.

Decided February 17, 1953.


Attorney(s) appearing for the Case

Charles J. Henderson and Arthur M. Jenkins, Charlotte, N. C. (Henderson & Henderson, Charlotte, N. C., on the brief), for appellants.

Carolyn R. Just, Sp. Asst. to the Atty. Gen. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Fred E. Youngman, Sp. Assts. to the Atty. Gen., and Bryce R. Holt, U. S. Atty., Greensboro, N. C., on the brief), for appellees.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

These actions were brought by R. C. Shelton, Jr. and Duckworth & Shelton, Inc., respectively to enjoin the collection of income taxes, penalties and interest in the sum of $70,191.06 covered by a jeopardy assessment issued on August 5, 1952 against the complainants as transferees of Raymond B. Duckworth and Dorothy L. Duckworth, his wife, by whom the tax liability to the United States in the sum mentioned had been incurred. In each case the...

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