LEUTHESSER v. COMMISSIONER

Docket Nos. 28817, 28818.

18 T.C. 1112 (1952)

EDWARD G. LEUTHESSER, ALLEGED TRANSFEREE OF NATIONAL METAL PRODUCTS CORP., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRED W. LEUTHESSER, JR., ALLEGED TRANSFEREE OF NATIONAL METAL PRODUCTS CORP., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1952.


Attorney(s) appearing for the Case

Fred R. Tansill, Esq., and Eugene Meacham, Esq., for the petitioners.

Thomas A. Steele, Jr., Esq., for the respondent.


The respondent determined that each of the petitioners was liable as transferee for the following deficiencies in income and excess profits taxes of the National Metal Products Corporation:


Calendar
  year                          Type of tax                    Amount

1944 ------   Income --------------------------------------   $2,610.39
1944 ------   Excess profits ----------------...

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