Duval v. Commissioner

WALKER, Circuit Judge.

This is a petition for the review of the action of the Board of Tax Appeals in ap--proving the action of the Commissioner of Internal Revenue, under the provision of section 280- of the Revenue Act of 19-26 (44 Stat. 61 [26 USCA § 1069 and note]), in assessing against the petitioner, as transferee of assets of the J. E. Duval Printing Company, a dissolved corporation, the *497amount, $1,955.57, of a deficiency assessment made against that corporation for the period from January 1, 1919, to .August 1, 1919'. Tho action of the Board of Tax Appeals is complained of principally…