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STANDARD PAVING CO. v. COMMISSIONER

Docket Nos. 13006, 13013.

13 T.C. 425 (1949)

STANDARD PAVING COMPANY, A DISSOLVED CORPORATION, APPEARING THROUGH I. V. GRAY, CHAS. GRAY, J. L. GRAY, J. B. GRAY AND H. C. GRAY, ITS DIRECTORS AT THE TIME OF DISSOLUTION AND ITS LIQUIDATING TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANDARD PAVING COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1949.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., and Roger S. Randolph, Esq., for the petitioners.

E. G. Sievers, Esq., and Allen T. Akin, Esq., for the respondent.

These proceedings were consolidated for hearing. The proceeding in Docket No. 13006 involves deficiencies in declared value excess profits tax and excess profits tax for the period January 1 to September 20, 1942, inclusive, in the amounts of $29,734.80 and $197,172.48, respectively. A claim is made that excess profits tax for 1942 was overpaid in the amount of $4,309. Docket No. 13013 involves transferee liability for such taxes and a deficiency of $104.67 in income tax...

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