FAMILY RECORD PLAN v. COMMISSIONER

Docket Nos. 75771, 75790.

36 T.C. 305 (1961)

FAMILY RECORD PLAN, INCORPORATED (DISSOLVED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FAMILY RECORD PLAN, INCORPORATED, TRANSFEREE OF FAMILY RECORD PLAN, INCORPORATED (DISSOLVED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 19, 1961.


Attorney(s) appearing for the Case

Harold Easton, Esq., and Robert L. Spencer, Esq., for the petitioners.

Jack E. Roberts, Esq., for the respondent.


TRAIN, Judge:

Respondent determined a deficiency in income tax for the period September 1, 1954, to February 28, 1955, and transferee liability as follows:

  Family Record Plan, Incorporated (Dissolved), Docket No.
75771 ---------------------------------------------------------   $411,641.70
  Family Record Plan, Incorporated, Transferee of Family Record
Plan, Incorporated (Dissolved), Docket No. 75790...

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