LIME COLA CO. v. COMMISSIONER

Docket Nos. 36249-36253.

22 T.C. 593 (1954)

LIME COLA COMPANY, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 17, 1954.


Attorney(s) appearing for the Case

H. Cecil Kilpatrick, Esq., for the petitioners.

Homer F. Benson, Esq., for the respondent.


The Commissioner has determined the following deficiencies in the taxes of the Lime Cola Company and has asserted liability therefor, as transferees, against the petitioners in Docket Nos. 36250 (Martha Donovan Owens), 36251 (Donovan Owens), 36252 (Martha Mabon), and 36253 (Ellen P. Owens):

Year                                      Tax                                   Deficiency

            |  Income tax ------------------------------...

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