United States v. Adams

HUTCHESON, Circuit Judge.

The suit was against ninety-two defendants, stockholders of United Oil Company, a joint stock association. It was brought to establish their liability as transferees for the government’s tax claim of $87,000 against that company, because of.the dividends they had received in liquidation of it.

On February 25, 1936, nearly six years after the suit was filed, the motions of some of the defendants to dismiss plaintiff’s second amended bill of complaint, filed February 22, 1936, were presented and sustained, and the bill was dismissed “for want of equity, and for other…