EASTERN GAS & FUEL ASSOCIATES v. COMMISSIONER

Docket No. 110248.

5 T.C.M. 542 (1946)

Eastern Gas and Fuel Associates, Alleged Transferee of The Koppers Coal Company v. Commissioner.

United States Tax Court.

Entered June 28, 1946.


Attorney(s) appearing for the Case

John E. McClure, Esq., Edward L. Updike, Esq., 920 Southern Bldg., Washington, D. C., and D. P. Moyers, Esq., for the petitioner. J. Harrison Miller, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined a liability of $52,698.88 against petitioner as alleged transferee of The Koppers Coal Company and representing a deficiency in income tax in that amount determined as due from the alleged transferor for the calendar year 1938. Fourteen issues are framed by the pleadings. These issues, together with the facts found and opinion thereon, will be set out separately hereinafter....

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