United States v. A. F. Smith Chevrolet Co.

HOOPER, Chief Judge.

The United States sued defendant for unpaid income taxes based upon a certain reserve account belonging to defendant. This Court following previous decision by the Circuit Court of Appeals, Texas Trailercoach v. C. I. R., 5 Cir., 251 F.2d 395, entered judgment for the defendant, D.C., 167 F.Supp. 425. Subsequent thereto the United States Supreme Court in the case of Commissioner of Internal Revenue v. Hansen, 360 U.S. 446, 79 S.Ct. 1270, 3 L.Ed.2d 1360, ruled that an automobile dealer would be liable under circumstances similar to those presented in the instant case, hence…