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DELIA v. C. I. R.

No. 16591.

362 F.2d 400 (1966)

Charlie DELIA, Transferee of Assets of Lath Rite Builders, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

June 22, 1966.

Attorney(s) appearing for the Case

Martin J. Welsh, Cleveland, Ohio, for petitioner, Welsh, Sorin, Rabb & Cohn, Cleveland, Ohio, on the brief.

Anthony Z. Roisman, Atty., Dept. of Justice, Washington, D. C., for respondent, Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before PHILLIPS, Circuit Judge, and McALLISTER and CECIL, Senior Circuit Judges.

HARRY PHILLIPS, Circuit Judge.

The tax court held that petitioner, Charlie Delia, as transferee is liable for a deficiency in income taxes assessed against Lath Rite Builders, Inc., for the taxable years 1954 and 1955, and Delia has filed a petition to review.

Two issues are presented: (1) Is the corporation liable for the tax and (2) if so, is Delia liable as transferee?

The memorandum opinion of the tax...

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