United States v. Crook

WALKER, Circuit Judge.

This was a suit brought by the United States on November 28,1925, against the defendants in error, two individuals (herein called defendants), to recover $4,053.54, the amount of additional income and excess profits taxes for the calendar year 1919, assessed on December 1, 1924, against the Pine Island Refining 'Company, a Louisiana corporation. Allegations of the complaint showed the following:

On or about February 7, 1920, said corporation filed a corporation income and profits tax return for the calendar year 1919. That corporation was dissolved in December, 1920. At…