WIENER v. COMMISSIONER

Docket No. 16343.

12 T.C. 701 (1949)

WILLIAM WIENER, TRANSFEREE OF TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 4, 1949.


Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., for the petitioner.

A. J. Friedman, Esq., for the respondent.


The Commissioner determined against petitioner liability for deficiencies of $8,690.02 and $3,139.74 in income and excess profits taxes for 1934, penalties of $4,345.01 and $1,569.87 for the filing of a false return, and interest on these amounts, as transferee of assets of Alice Wiener, transferee of assets of Stetson Shirt Shops, Inc. Petitioner resists the determination, contending that the income of Stetson Shirt Shops, Inc.,...

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