Zimmern v. United States

FOSTER, Circuit Judge.

This is an appeal from a judgment canceling certain deeds executed by appellant Samuel Zimmern to other appellants and awarding judgment for taxes. The material facts disclosed by the record are as follows:

The Commissioner of Internal Revenue determined a deficiency of $66,151.78 in income taxes on returns made by Samuel Zimmern for the year 1920. On petition to the Board of Tax Appeals the assessment was sustained and an order to that effect was entered on January 17, 1928. Thereafter, as a result of an appeal to this court, the deficiency assessment was reduced to…