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MOORE v. COMMISSIONER

Docket Nos. 25055, 25056, 25145.

11 T.C.M. 1184 (1952)

W. L. Moore v. Commissioner. Moore, Inc. v. Commissioner. John Z. Fletcher, Individually, and Estate of Naniscah T. Fletcher, Deceased, John Z. Fletcher, Administrator v. Commissioner.

United States Tax Court.

Entered December 10, 1952.

Attorney(s) appearing for the Case

Robert P. Smith, Esq., and Alex P. Gaines, Esq., for the petitioners in Docket Nos. 25055 and 25056. Warren F. Wattles, Esq., for the petitioners in Docket No. 25145. Percy C. Young, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

In these consolidated proceedings the respondent determined that each of the petitioners was liable as a transferee for the following deficiencies in declared value excess profits and excess profits taxes of Orange Lines, Inc.:

                          Declared Value    Excess
   Fiscal Year            Excess Profits    Profits
September 30, 1943......        None      $51,624.33
September...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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