United States v. Boss & Peake Automobile Co.

WOLVERTON, District Judge.

This is a suit in behalf of tire general government to recover one-half of the incoine tax assessed against the defendants -Boss and Peake, as the shareholders in equal division of the Boss & Peake Automobile Company, a dissolved corporation. One-half of the tax, namely, $6,202.65, has been paid by the defendant Boss, and the other half remains due and unpaid. Boss, while not denying liability, claims that he has paid his full share of the tax, and that Peake should be required to pay the amount remaining- due. Peake denies liability, on the ground that he was not a…