DREW v. UNITED STATES

Nos. 322-62, 324-62.

340 F.2d 365 (1965)

N. B. DREW v. The UNITED STATES. The VALLEY NATIONAL BANK OF ARIZONA, Executor of the Estate of William F. Drew, Deceased v. The UNITED STATES.

United States Court of Claims.

January 22, 1965.


Attorney(s) appearing for the Case

Thaddeus Rojek, Phoenix, Ariz., for plaintiffs. W. Lee McLane, Jr., Phoenix, Ariz., of counsel.

Philip R. Miller, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. C. Moxley Featherston, Lyle M. Turner, and Cynthia Holcomb, Washington, D. C., on the briefs.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, and COLLINS, Judges.


LARAMORE, Judge.

These are consolidated actions brought by taxpayers for the refund of income taxes paid by them as transferees of a dissolved corporation. The case is before us on taxpayers' motion for summary judgment in which the sole question presented is whether the Commissioner of Internal Revenue is barred by limitations from asserting transferee liability against taxpayers for a deficiency in income taxes for 1956 of the now dissolved F. P. Drew & Sons...

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