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NORIE v. COMMISSIONER

Docket Nos. 1813, 2049.

3 T.C. 676 (1944)

J. L. NORIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COAST CARTON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 27, 1944.

Attorney(s) appearing for the Case

Meredith M. Daubin, Esq., for the petitioner.

Wilford H. Payne, Esq., for the respondent.

These proceedings, involving the calendar year 1939, were consolidated for hearing and involve, in Docket No. 2049, deficiencies in income tax of $401.23, declared value excess profits tax of $286.48, and fraud penalties thereon totaling $343.86. The deficiencies and penalties were asserted against J. L. Norie, the petitioner in Docket No. 1813, as a transferee of the Coast Carton Co. Upon brief the respondent concedes that J. L. Norie is not liable as a transferee, and accordingly...

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