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UNITED STATES v. SEYLER

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF PENNSYLVANIA


June 25, 1956

UNITED STATES of America, Plaintiff,
v.
Carl J. SEYLER and Karl F. Beary, Defendants

The opinion of the court was delivered by: MARSH

This action was brought against the defendants, as transferees of the assets of Seekay Sales Engineering Company, Inc., to collect the unpaid income taxes assessed that corporation for the fiscal year ending June 30, 1945.

The defendant, Carl J. Seyler, failed to plead or otherwise defend this action and a default judgment was entered against him pursuant to the Federal Rules of Civil Procedure, 28 U.S.C.

 The defendant, Karl F. Beary, filed an answer to the complaint admitting and denying some of the allegations therein and expressing a lack of knowledge and information as to other allegations. A non-jury trial was held November 28, 1955, at which time no appearance was made by the defendant in person or by counsel. From the testimony, and exhibits in evidence, the court makes the following

 Findings of Fact

 1. This action was authorized by the Commissioner of Internal Revenue of the United States Treasury Department and brought under the direction of the Attorney General of the United States.

 2. The defendant, Karl F. Beary, resides at Allentown, Lehigh County, Pennsylvania.

 3. Seekay Sales Engineering Company, Inc., a Pennsylvania corporation, was organized June 30, 1944. Its office and principal place of business was in Pittsburgh, Pennsylvania.

 4. On November 14, 1945, the Commissioner of Internal Revenue made an assessment of taxes upon the income of said Seekay Sales Engineering Company, Inc., for its fiscal year ended June 30, 1945, in the amount of $ 22,355.56 and included interest thereon in said assessment to November 10, 1945, in the amount of $ 203.65 for a total assessment of $ 22,559.21. On October 14, 1946, a credit of $ 3,669.72 was applied on this assessment. No part of the balance of $ 17,870.75 has been paid. 5. The stockholders of the Seekay Sales Engineering Company, Inc. and the amount of their respective holdings were as follows: Name Shares of Stock Carl J. Seyler 30 Karl F. Beary 15 Paul E. Bernhard 5 /-- Total shares outstanding 50

19560625

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