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LOWY v. COMMISSIONER

Docket No. 59265.

35 T.C. 393 (1960)

LEO L. LOWY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 6, 1960.

Attorney(s) appearing for the Case

Maurice V. Seligson, Esq., for the petitioner.

John J. Madden, Esq., and John A. Dunkel, Esq., for the respondent.

OPINION.

RAUM, Judge:

The only remaining issue in this case relates to petitioner's liability, as transferee of assets of American Rolbal Corporation, for interest on deficiencies in tax of that corporation for the years 1942 and 1943. Deficiencies against the corporation (including additions to tax pursuant to sections 293(b) and 291(a) of the 1939 Code for fraud and failure to file returns) were adjudicated by this Court, and its decision was affirmed...

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