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LEIGHTON V. UNITED STATES, 289 U. S. 506 (1933)

U.S. Supreme Court

Leighton v. United States, 289 U.S. 506 (1933)

Leighton v. United States

No. 735

Argued May 11, 1933

Decided May 29, 1933

289 U.S. 506


The right of the United States to maintain a suit in equity against stockholders of a corporation to require them to account for distributed corporate assets to the end that such assets may be applied to taxes due from the corporation to the United States and interest thereon from date of assessment against the corporation was not taken away by § 280 of the Revenue Act of 1926. P. 289 U. S. 509.

61 F.2d 530 affirmed.

Certiorari to review the affirmance of a decree requiring stockholders to account for assets of the corporation distributed among them in order that the funds might be applied in satisfaction of taxes owed by the corporation to the United States.

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