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DIAMOND GARDNER CORPORATION v. COMMISSIONER

Docket No. 80632.

38 T.C. 875 (1962)

DIAMOND GARDNER CORPORATION, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1962.

Attorney(s) appearing for the Case

Thomas N. Tarleau, Esq., and Melvin Cornfield, Esq., for the petitioner.

Henry G. Nagel, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The respondent determined that petitioner is liable as transferee of the assets of General Package Corporation for the income tax due from that corporation for the year 1951 in the amount of $102,489.46, plus interest. The issue is whether petitioner, which acquired the assets and assumed the liabilities of the transferor, is liable as transferee for taxes of the transferor that were...

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