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PREMIER PRODUCTS CO. v. COMMISSIONER

Docket Nos. 110690, 110691.

2 T.C. 445 (1943)

PREMIER PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WILLIAM D. McCULLOUGH, DECEASED, JOHN J. BROWNE AND JOHN F. LINEHAN, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 21, 1943.

Attorney(s) appearing for the Case

Briggs G. Simpich, Esq., for the petitioners.

Philip M. Clark, Esq., for the respondent.

These consolidated proceedings are for a redetermination of a deficiency in excess profits tax for the calendar year 1940 in the amount of $2,194.39 which the respondent has determined against Premier Products Co. as the taxpayer and against the Estate of William D. McCullough, deceased, as transferee of all the assets of Premier Products Co. Transferee liability is admitted, but the amount of the liability, if any, plus interest as provided by law is in controversy.

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