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BERRY v. COMMISSIONER

Docket Nos. 37951, 37952.

26 T.C. 351 (1956)

MARVIN BERRY AND ELIZABETH JANE BERRY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANDREW J. BERRY AND JEANNE M. BERRY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 28, 1956.

Attorney(s) appearing for the Case

A. P. G. Steffes, Esq., for the petitioners.

John J. Burke, Esq., for the respondent.

OPINION.

RAUM, Judge:

The respondent determined that the petitioners, husband and wife in each case, were liable as transferees of assets of Edison Vegetable Growers, Inc., for a deficiency in income tax for the short taxable year March 1, 1949, to October 31, 1949, in the amount of $12,726.19, plus an addition to tax under section 291 (a) of the Internal Revenue Code of 1939, in the amount of $1,272.62, for failure of the transferor corporation to...

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