WAYNE COAL MINING COMPANY v. COMMISSIONER

Docket Nos. 37289, 37290.

12 T.C.M. 345 (1953)

Wayne Coal Mining Company (dissolved corporation) v. Commissioner. Hillman Coal & Coke Company (Transferee of Wayne Coal Mining Company — dissolved corporation) v. Commissioner.

United States Tax Court.

March 31, 1953.


Attorney(s) appearing for the Case

Lee W. Eckels, Esq., 2812 Grant Building, Pittsburgh, Pa., for the petitioners. Roy E. Graham, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined an income tax deficiency of $1,406.19 against Wayne Coal Mining Company, herein called Wayne, for the first four months of 1949 and determined that Hillman Coal & Coke Company, herein called Hillman, is liable as a transferee for that deficiency and interest thereon. Hillman concedes that it is liable for any deficiency due from the taxpayer. The issues raised by the petition are whether...

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