Nos. 278-282, Dockets 26885-26889.

302 F.2d 54 (1962)

Joseph V. MEISTER, David Lewittes, Morris Lewittes, Charlotte Lewittes and Fannie Lewittes, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided April 25, 1962.

Attorney(s) appearing for the Case

Aaron Lewittes, New York City (Julian S. Bush, New York City, on the brief), for petitioners-appellants.

Daniel K. Mayers, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Robert N. Anderson, and Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before CLARK and FRIENDLY, Circuit Judges, and ANDERSON, District Judge.

ANDERSON, District Judge.

Petitioners are transferees upon liquidation of the corporate taxpayer against whom the Commissioner assessed a deficiency for the tax year which ended September 30, 1951. Payment of a liquidating dividend to them left the corporate taxpayer unable to pay any deficiency which might be found due. There is no dispute as to petitioners' liability, to the extent of the liquidating dividend each received, in the event it is found that the alleged...

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