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CONSOLIDATED-HAMMER DRY PLATE & FILM COMPANY v. COMMISSIONER

Docket No. 66701.

21 T.C.M. 528 (1962)

T.C. Memo. 1962-97

Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner.

United States Tax Court.

Filed April 25, 1962.

Attorney(s) appearing for the Case

Maurice P. Raizes, Esq., for the petitioner. David M. Robinson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined transferee liability against petitioner as follows:

                                             Addition
                              Income          to Tax
      Period                    Tax         Sec. 291(a)

  12/1/49—11/30/50 ....... $  15,966.98    $     0.00
  12/1/50— 8/31/51 .......   158,087.96     15,808.80
                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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