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HAUPTMAN v. DIRECTOR OF INTERNAL REVENUE

No. 167, Docket 27127.

309 F.2d 62 (1962)

Nathan HAUPTMAN, Trustee, Petitioner-Appellant, v. DIRECTOR OF INTERNAL REVENUE, Raymond Zurawin, and Rose Zurawin, Respondents-Appellees.

United States Court of Appeals Second Circuit.

Decided September 18, 1962.

Attorney(s) appearing for the Case

Louis P. Rosenberg, Brooklyn, N. Y. (Hauptman & Hauptman, Brooklyn, N. Y., of counsel, S. A. Hauptman, Brooklyn, N. Y., on the brief), for petitioner-appellant.

Joseph P. Hoey, U. S. Atty., E. D. N. Y. (Jon H. Hammer, Asst. U. S. Atty., of counsel), for respondent-appellee Director of Internal Revenue.

Samuel P. Adelman, New York City, for appellee Raymond Zurawin.

Leonard M. Henkin, New York City, for appellee Rose Zurawin.

Before WATERMAN, KAUFMAN and MARSHALL, Circuit Judges.

WATERMAN, Circuit Judge.

Novo-Plas Mfg. Co., a New York corporation from 1946 through 1957, filed its corporate income tax returns on a calendar year basis. In 1955 and 1956 its returns disclosed taxable income in the approximate sum of $29,000, upon which it duly remitted taxes to the District Director of Internal Revenue. In 1957 the corporation suffered a net operating loss of $10,424.93. On May 6, 1958, one Raymond Zurawin became the sole shareholder of Novo-Plas...

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