UNITED STATES v. BESS

No. 12026.

243 F.2d 675 (1957)

UNITED STATES of America v. Molly G. BESS, Appellant.

United States Court of Appeals Third Circuit.

Decided March 28, 1957.

Rehearing Denied May 20, 1957.


Attorney(s) appearing for the Case

Morris J. Oppenheim, Asbury Park, N. J. (Daniel Oppenheim, Newark, N. J., on the brief), for appellant.

Kenneth E. Levin, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Herman Scott, U. S. Atty., Newark, N. J., on the brief), for appellee.

Before BIGGS, Chief Judge, KALODNER, Circuit Judge, and KRAFT, District Judge.


BIGGS, Chief Judge.

The court below gave judgment in favor of the United States against the defendant, Molly G. Bess, widow of Herman Bess, on the theory that under Section 311 of the 1939 Code, 26 U.S.C.A. (I.R.C.1939) § 311, the defendant was a transferee of property of a taxpayer, her husband, who owed the government delinquent income taxes.

The facts are not in dispute. The defendant's husband died on June 29, 1950. At the time of his death there...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases