Shpritz v. District of Columbia

NEBEKER, Associate Judge:

Appellants assert that the trial court erred in entering judgment for the District of Columbia, as defendant, at the conclusion of a bench trial. We affirm.

The evidence at trial tended to prove the following circumstances. Prior to September 1971, appellants had been controlling stockholders and directors of Associated Opticians, a District of Columbia corporation which had become tax-indebted to the federal government in an amount in excess of $30,000. In that month, appellants sold their controlling interest in the corporation to another corporation. Subsequently,…