United States v. Markowitz

WELSH, District Judge.

Plaintiff, the United States, seeks recovery from the defendant Morris L. Markowitz, of the sum of $10,135.95, with in terest, being the 1925 deficiency income tax assessed against the New York and San Francisco Amusement Company, a corporation, hereinafter referred to as “the corporation.” This claim is predicated on the assertion that the defendant, a 25% stockholder in the corporation, received assets of the corporation in an amount at least equal to that of the tax assessed against the corporation and is therefore liable for the tax under Title 26 U.S.C.A.Int.Rev.…