UNITED STATES v. EILAND

No. 6959.

223 F.2d 118 (1955)

UNITED STATES of America, Appellant, v. Edward I. EILAND, Trustee in Bankruptcy of Sport Coal Company, Inc., a corporation, Bankrupt, Appellee.

United States Court of Appeals Fourth Circuit.

Decided May 23, 1955.


Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Sp. Asst. to the Atty. Gen., Duncan W. Daugherty, U. S. Atty., Huntington, W. Va., and William T. Lively, Jr., Asst. U. S. Atty., Charleston, W. Va., on brief), for appellant.

Claude A. Joyce, Logan, W. Va. (Edward I. Eiland on brief), for appellee.

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


PARKER, Chief Judge.

This is an appeal in the bankruptcy proceedings of the Sport Coal Company, Inc., a corporation which had its office and principal place of business in Logan County, West Virginia, and which was adjudicated a bankrupt on a voluntary petition in bankruptcy filed June 29, 1953. On June 26, 1953, before the institution of the bankruptcy proceedings, a levy was issued by the District Director of Internal Revenue on form 668-A directed to the Boone...

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