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INTERNATIONAL UTILITIES CORPORATION v. COMMISSIONER

Docket No. 106374.

1 T.C. 128 (1942)

INTERNATIONAL UTILITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 24, 1942.

Attorney(s) appearing for the Case

R. H. Appert, Esq., for the petitioner.

Z. N. Diamond, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

The Commissioner determined a deficiency of $75,013.35 in the income tax of the American Equities Co. for the year 1936. He also determined that petitioner, International Utilities Corporation, is liable therefor as transferee. The case is submitted upon a stipulation of facts with exhibits attached. The return of the American Equities Co. for 1936 was filed with the collector for the district of Delaware, and that of the...

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