BENOIT v. COMMISSIONER OF INTERNAL REVENUE

No. 5117.

238 F.2d 485 (1956)

Aurore B. BENOIT, Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

November 16, 1956.


Attorney(s) appearing for the Case

Walter F. Gibbons, Providence, R. I., with whom Daniel H. Morrissey and Donald A. Delahunt, Providence, R. I., were on brief, for petitioner.

David O. Walter, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., were on brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


HARTIGAN, Circuit Judge.

This is a petition brought by Aurore B. Benoit for review of a decision of the Tax Court of the United States entered January 6, 1956, determining an unpaid liability of $53,611.68, together with interest thereon as provided by law, on the part of this petitioner as transferee of the assets of River Mills, Inc., for deficiencies of that corporation in excess profits tax for 1944 and income and excess profits tax for 1945.

The taxpayer...

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