E. D. GENSINGER v. COMMISSIONER

Docket No. 33288.

18 T.C. 122 (1952)

E. D. GENSINGER, TRANSFEREE OF COLUMBIA RIVER ORCHARDS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 25, 1952.


Attorney(s) appearing for the Case

A. R. Kehoe, Esq., for the petitioner.

John N. Pigg, Esq., for the respondent.


The Commissioner notified the petitioner that he was being held liable as transferee of the assets of Columbia River Orchards, Inc., for the following deficiencies, plus 5 per cent additions under section 293 (a) and an addition of 25 per cent of the excess profits tax deficiency under section 291 (a) for failure to file an excess profits tax return, determined against Columbia River Orchards, Inc., for the calendar year 1943:

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