1. Home
  2. Browse Decisions
  3. T.C.
  4. 13 T.C.
  5. 13 T.C. 209 (1949)
 

COOPER FOUNDATION v. COMMISSIONER,

Docket No. 18509.

13 T.C. 209 (1949)

COOPER FOUNDATION, A CHARITABLE CORPORATION OF LINCOLN, NEBRASKA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 16, 1949.

Attorney(s) appearing for the Case

J. Lee Rankin, Esq., for the petitioner.

George E. Gibson, Esq., for the respondent.

This proceeding involves deficiencies in income and excess profits taxes in the amounts of $65.39 and $19,405.26, respectively, for the year 1943 of J. H. Cooper Enterprises, Inc., a dissolved corporation. Petitioner is the sole transferee of the assets of J. H. Cooper Enterprises, Inc., and admits transferee liability for any deficiencies found to be due from that company.

The errors alleged by the petitioner are respondent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases