GIVEN v. COMMISSIONER OF INTERNAL REVENUE

No. 15422.

238 F.2d 579 (1956)

Henry K. GIVEN, Walter C. LaSalle, Transferees, and 801 Walnut Street, Inc., by Henry K. Given and Walter C. LaSalle, Trustees, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

November 29, 1956.


Attorney(s) appearing for the Case

Kenneth Cohn, Kansas City, Mo. (Frank L. Cohn and Hall, Bresler & Cohn, Kansas City, Mo., with him on the brief), for petitioners.

Walter R. Gelles, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, I. Henry Kutz, and Louise Foster, Attys., Dept. of Justice, Washington, D. C., were on the brief), for respondent.

Before GARDNER, Chief Judge, and JOHNSEN and VAN OOSTERHOUT, Circuit Judges.


JOHNSEN, Circuit Judge.

The Tax Court redetermined deficiencies and penalties against 801 Walnut Street, Inc., a dissolved corporation,1 as to income and excess profits taxes for the years 1945 to 1947, inclusive, and imposed transferee liability upon Henry K. Given and Walter LaSalle therefor, as stockholders and distributees of the corporation. Review is sought on behalf of both the corporation2 and the transferees...

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