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SOUTHWEST PROPERTIES, INC. v. COMMISSIONER

Docket Nos. 76036-76040, 76149.

38 T.C. 97 (1962)

SOUTHWEST PROPERTIES, INC., ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 20, 1962.

Attorney(s) appearing for the Case

Harrison Harkins, Esq., for the petitioners.

Marion Malone, Esq., for the respondent.

In these consolidated proceedings the respondent determined deficiencies in income tax against Southwest Properties, Inc., and transferee liability against each of the other petitioners as transferees of the assets of Southwest Properties, Inc., for the taxable periods and in the amounts as follows:

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 Docket |                                           |        Taxable...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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