ROWLAND v. COMMISSIONER

Docket No. 59534.

17 T.C.M. 500 (1958)

T.C. Memo. 1958-98

Howard F. Rowland v. Commissioner.

United States Tax Court.

Filed May 27, 1958.


Attorney(s) appearing for the Case

J. J. Thyson, Esq., for the petitioner. William H. Welch, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined a liability against petitioner, as transferee of Rowland Mortuary Service, Inc., a dissolved corporation, in respect of an unpaid deficiency in said corporation's income tax for its final taxable period extending from January 1 to August 31, 1951, in the amount of $5,747.65, together with interest thereon.

The sole issue for decision is whether a sale of assets theretofore...

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