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WHEELER v. COMMISSIONER

Docket Nos. 107256, 107257, 107259, 107261, 107262, 107264.

1 T.C. 401 (1943)

ESTATE OF JOHN H. WHEELER, DECEASED, ELLIOTT H. WHEELER AND ROLLO C. WHEELER, EXECUTORS, PETITIONERS, ET AL., COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 5, 1943.

Attorney(s) appearing for the Case

Vincent H. O'Donnell, Esq., for the petitioners.

Harry R. Horrow, Esq., for the respondent.

OPINION.

ARNOLD, Judge:

These consolidated proceedings involve a deficiency in surtax on undistributed profits for the year 1936 in the amount of $5,953.06 determined by the Commissioner to be due from John H. Wheeler Co. The petitioners concede that they are the transferees of the assets of the John H. Wheeler Co. and as such liable for the amount of any deficiency determined herein. The only question involved is whether the Commissioner erred in...

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