Hamilton Web Co. v. Page

LETTS, District Judge.

This is an action brought by Hamilton Web Company, a Rhode Island corporation, against Frank A. Page, as Collector of Internal Revenue for the District of Rhode Island, to recover the sum of $31,945.93. This amount was assessed against the plaintiff as transferee of assets of Hamilton Web Company, a New York corporation. The assessment was based upon alleged deficiency payments by the New York corporation in respect to the years 1917,1918, and 1919.

The plaintiff was incorporated under the laws of the state of Rhode Island in the spring of 1924, and shortly thereafter, to…