Capps Mfg. Co. v. United States

WALKER, Circuit Judge.

This suit, which was brought by the appellee, the United States, on March 22, 1924, asserted the claim that the appellant, Capps Manufacturing Company, was liable for the alleged amount of income and excess profits taxes assessed against the Capps Cotton Mill, Incorporated, for the period from January 1, 1918, to June 17, 1918. The bill contained the following allegation:

“That the defendant, the Capps Manufacturing Company, was the sole stockholder of the Capps Cotton Mill, Incorporated, and that when said Capps Cotton Mill, Incorporated, ceased doing business and…