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KAUFMAN v. COMMISSIONER

Docket Nos. 107762, 107769, 107770, 107771, 107782, 107792, 107796, 107808, 107809, 107810.

2 T.C.M. 504 (1943)

Charles A. Kaufman, et al. v. Commissioner.

United States Tax Court.

Entered July 24, 1943.

Attorney(s) appearing for the Case

Horace S. Manges, Esq., and James H. Mathias, Esq., for petitioner, Charles A. Kaufman. Clarence L. Turner, Esq., 1530 Chestnut St., Philadelphia, Pa. and Floyd F. Toomey, Esq., 606 Munsey Bldg., Washington, D. C., for petitioners, E. Richard Meinig, Berkshire Knitting Mills and Textile Machine Works. Noah A. Stancliffe, Esq., 30 Church St., New York City, Theodore L. Harrison, Esq., and J. Donald Rawlings, Esq., for petitioner, Julius Kayser & Co. C. Walter Randall, Jr., Esq., for petitioner, Hans P. Luhn. Joseph G. Denny, Jr., Esq., 1915 Land Title Bldg., Philadelphia, Pa., for petitioner, Estate of Paul Krenkel, Deceased. Theodore B. Benson, Esq., Normandy Bldg., Washington, D. C. and Arthur F. Morton, C. P. A., 2010 Girard Trust Co. Bldg., Philadelphia, Pa., for petitioners, Mock, Judson, Voehringer Co., Inc., Greensboro Full-Fashioned Hosiery Mills, Inc., and F. Osborne Pfingst. Brooks Fullerton, Esq., for the respondent.

Memorandum Findings of Fact

HILL, Judge:

These are consolidated proceedings for the redetermination of the liability of petitioners as transferees of an enterprise designated by respondent as "Kaufman Patent Association." Respondent held that the enterprise was an association taxable as a corporation, and determined deficiencies against it as follows:

  Year        Income Tax       Penalty     Excess Profits Tax    Penalty

  1934 .....  $...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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