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HIGHTOWER v. COMMISSIONER OF INTERNAL REVENUE

No. 13310.

187 F.2d 535 (1951)

HIGHTOWER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

March 9, 1951.

Attorney(s) appearing for the Case

S. G. Winstead, J. P. Jackson, Dallas, Tex., for petitioner.

Hilbert P. Zarky, Ellis N. Slack, A. F. Prescott, L. W. Post, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and RUSSELL, Circuit Judges.

HUTCHESON, Chief Judge.

The Commissioner disallowed claimed rentals paid by Midway Liquor Company to Goodie-Goodie Restaurant, Inc.,1 as lessor, in its taxable years 1943 and 1944, allowing in lieu thereof $3,600 per year, and having determined deficiencies accordingly, notified the petitioner thereof as transferee, the two corporations having been dissolved.

The Tax Court, upon a full hearing on transferee's petition for relief...

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