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JUD PLUMBING & HEATING, INC. v. COMMISSIONER

Docket Nos. 5441, 5442, 5443.

5 T.C. 127 (1945)

JUD PLUMBING & HEATING, INC., A DISSOLVED CORPORATION ACTING THROUGH ED. J. JUD, PRESIDENT AND DIRECTOR AT THE TIME OF DISSOLUTION AND T. W. NEELY, DIRECTOR AT THE TIME OF DISSOLUTION, CONSTITUTING A MAJORITY OF THE BOARD OF DIRECTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE GORRELL JUD (WIFE OF ED. J. JUD), TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ED. J. JUD, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 23, 1945.

Attorney(s) appearing for the Case

A. N. Moursund, Esq., and Ben F. Irby, C. P. A., for the petitioners.

J. Marvin Kelley, Esq., for the respondent.

The respondent has determined deficiencies in income tax, declared value excess profits tax, and excess profits tax against the petitioner, Jud Plumbing & Heating, Inc., transferor, and against the individual petitioners as transferees for the year 1941 in the amounts of $3,819.95, $3,939.75 and $12,603.92, respectively. The individual petitioners have stipulated that they are liable for the deficiencies in tax in the event that the petitioner corporation is held to be...

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