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WILSON ATHLETIC GOODS MFG. CO. v. COMMISSIONER

Docket No. 123.

2 T.C. 70 (1943)

WILSON ATHLETIC GOODS MFG. CO., INC. (FORMERLY WILSON SPORTING GOODS CO.) (FORMERLY GENERAL SPORTS INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 9, 1943.

Attorney(s) appearing for the Case

Paul Ware, Esq., for the petitioner.

W. D. Crosswhite, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner notified the petitioner that it was liable as a transferee for unjust enrichment tax of the General Sports Mfg. Co. for the fiscal year ended October 31, 1936. The deficiency is in the amount of $1,116.98 and was imposed under section 501 (a) (2) of the Revenue Act of 1936. The Commissioner has moved to dismiss the petition, as amended, on the ground that it does not...

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