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BERWINDMOOR STEAMSHIP COMPANY, INC. v. COMMISSIONER

Docket Nos. 97339, 97340.

3 T.C.M. 183 (1944)

Berwindmoor Steamship Company, Inc. v. Commissioner. Berwindmoor Steamship Company, Ltd. v. Commissioner.

United States Tax Court.

Entered February 29, 1944.

Attorney(s) appearing for the Case

Henry Brach, C. P. A., 19 Rector St., New York, N. Y., for the petitioners. Henry C. Clark, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These proceedings were not consolidated. Docket No. 97339 involves deficiencies determined against the petitioner as transferee. It has been stipulated that any deficiency found to be due from the petitioner in Docket No. 97340 shall also be determined to be due from the petitioner as transferee. Docket No. 97340 involves deficiencies in income taxes for the taxable year ended September 30, 1935, as follows...

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