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IN RE CAMPBELL AND CAMPBELL, INC.

No. 140-72.

313 A.2d 397 (1973)

In re CAMPBELL AND CAMPBELL, INC.

Supreme Court of Vermont, Windham.

December 4, 1973.

Attorney(s) appearing for the Case

William M. McCarty, Brattleboro, for receivers.

Scott P. Crampton, Asst. Atty. Gen., Dept. of Justice, Karl Schmeidler, Meyer Rothwacks, and Charles S. Anderson, Tax Div., Dept. of Justice, Washington, D. C., and George W. F. Cook, U. S. Atty., of counsel, for the United States of America.

Before BARNEY, SMITH, KEYSER and DALEY, JJ., and HILL, Superior Judge.

SMITH, Justice.

Campbell and Campbell, Inc., sought dissolution under 11 V.S.A. Chapter 1. That provision is now repealed. See No. 237 of the Public Acts of 1971 (Adj. Session) § 100. The only issue presented here is whether the Windham County Court, sitting as a Court of Chancery, in its order distributing the assets of the corporation to the persons entitled thereto, should have allowed the United States to recover delinquency penalties under Title 31 U.S.C...

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