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SANDERS v. COMMISSIONER

Docket Nos. 55341, 55358.

16 T.C.M. 1041 (1957)

T.C. Memo. 1957-229

Emma M. Sanders v. Commissioner. Estate of Andrew A. Fountain, Deceased, Theola R. Fountain, Executrix v. Commissioner.

United States Tax Court.

Filed December 13, 1957.

Attorney(s) appearing for the Case

D. R. Cumming, Jr., Esq., and Joseph B. Brennan, Esq., First National Bank Building, Atlanta, Ga., for the petitioners. George W. Calvert, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined that each petitioner was liable as a transferee of property of Sanders-Fountain Furniture Co., Inc., for deficiencies and 25 per cent additions for failure to file returns determined by respondent against the corporation for the taxable period January 1, 1943 to January 2, 1943, in amounts as follows:

                                              25%
    Kind of Tax...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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