Claire B. Morse v. United States

JERTBERG, Circuit Judge.

This appeal involves transferee liability 1 of appellant 2 for unpaid corporate income and excess profits taxes which were assessed for the calendar year 1942 and for the period January 1, 1943 through April 30, 1943.

The district court entered judgment in favor of appellee and against appellant in the assessed amount of $10,705.69, with interest at six per cent per annum from May 1, 1943, but limited to a total of $12,000.

The following is a history of this case leading up to the judgment of the district court as reflected in the record, particularly in the pretrial…