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  5. 1 T.C.M. 352 (1943)
 

SAM H. HARRIS THEATRICAL ENTERPRISES, INC. v. COMMISSIONER

Docket Nos. 106228, 106229.

1 T.C.M. 352 (1943)

Sam H. Harris Theatrical Enterprises, Inc. v. Commissioner. Estate of Sam H. Harris, Deceased, Kathleen Nolan Harris, George M. Cohan, Irving Berlin and Dennis F. O'Brien, Executors v. Commissioner.

United States Tax Court.

Entered January 6, 1943.

Attorney(s) appearing for the Case

Arthur F. Driscoll, Esq., 152 W. 42nd St., New York City, and T. Newman Lawler, Esq., 152 W. 42nd St., New York City, for the petitioners. Conway Kitchen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $56,602.66 in the income tax of petitioner, Sam H. Harris Theatrical Enterprises, Inc., and a deficiency of $14,631.11 in its excess-profits tax liability, for the taxable year ending June 30, 1938. The respondent also proposed for assessment against Sam H. Harris, as transferee, the respective deficiencies in its income and excess-profits taxes as determined by him against the corporate...

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