CHILHOWEE MILLS, INC. v. COMMISSIONER

Docket Nos. 3125, 3126, 3127, 3128, 3129, 3130, 3131, 3132.

4 T.C. 558 (1945)

CHILHOWEE MILLS, INC., A DISSOLVED CORPORATION, BY: H. A. VESTAL, MILES A. RIDDLE, H. P. SMILEY, G. F. LOCKMILLER, OSCAR A. KNOX, E. L. WILLSON, (MISS) MARIE KINSER, AND E. B. MADISON, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 11, 1945.


Attorney(s) appearing for the Case

Homer Hendricks, Esq., for the petitioners.

Frank M. Thompson, Esq., for the respondent.


OPINION.

KERN, Judge:

This case comes up on respondent's determination of a deficiency in the income tax of petitioner corporation for the fiscal year 1939 in the sum of $11,265.87, and of transferee liability against the other petitioners. Petitioner corporation filed no income tax return for the taxable year. The notice of deficiency was mailed to petitioner corporation on July 17, 1943. These cases are related to the case bearing Docket No. 108922...

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