Noxon Chemical Products Co. v. Commissioner

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. In 1925 receivers were appointed for the petitioner by the District Court of New Jersey. The receivers, purporting to act for the petitioner, filed an income tax return for the period from September 1, 1927, to August 31, 1928, and reported a net gain on which they paid a tax. In 1929 this court vacated the order appointing the receivers on the ground that it was illegal and void ab initio, and ordered the receivers to return the property and to account. Nottebaum v. Leckie (C. C. A.) 31 F.(2d)…