Back v. Internal Revenue Service

This is an appeal by Leon B. Back, appellant, as receiver for J. B. Broadcasting of Baltimore, Ltd., (hereinafter J.B.), an annulled corporation, which before and after the annulment of its charter operated radio station WEBB in Baltimore, Maryland. The appeal is from the disposition by the Circuit Court of Baltimore City of the receiver’s objec tions to the claims for withholding and unemployment taxes by the Internal Revenue Service.

The case originated on March 17, 1978, when Leon Back and others, all judgment creditors of J.B., filed a bill of complaint in the Circuit Court of Baltimore…