COMAS, INC. v. COMMISSIONER

Docket No. 20672.

23 T.C. 8 (1954)

COMAS, INC. (FORMERLY FRIGIDMIST COMPANY, INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 8, 1954.


Attorney(s) appearing for the Case

David Karsted, Esq., for the respondent.


The respondent determined that the petitioner, as transferee of the assets of G. W. Startz, as transferee of the assets of Earl M. Clarkson, Jr., was liable for a deficiency of $2,443.22 in the income tax of Clarkson for 1944, and unpaid income tax of $42,436.63 and a deficiency in income tax of $6,288.90 of Clarkson for 1945, or a total for the 2 years of $51,168.75, plus interest as provided by law. The only matters presented by the pleadings for determination are whether...

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