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FAIRMOUNT PARK RACEWAY, INC. v. COMMISSIONER

Docket Nos. 68442, 70279, 70280, 70318 — 70333, 70352 — 70354, 71924, 81571, 81713 — 81715, 81749 — 81751, 81762 — 81767, 81818, 81819, 82143, 82144, 82202 — 82204, 82481, 82482, 82506, 82517 — 82520, 82570, 82617, 82667, 82923, 85545, 88158.

21 T.C.M. 52 (1962)

T.C. Memo. 1962-14

Fairmount Park Raceway, Inc., et al. v. Commissioner.

United States Tax Court.

Filed January 26, 1962.

Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., Union Trust Bldg., Pittsburgh, Pa., and William W. Scott, Jr., Esq., for the petitioners. David L. Ketter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income and excess profits taxes, additions to taxes and/or liabilities as transferees of assets of the corporate petitioner, Fairmount Park Raceway, Inc., as follows:

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