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BURBANK LIQUIDATING CORPORATION v. COMMISSIONER

Docket Nos. 79044, 79184.

39 T.C. 999 (1963)

BURBANK LIQUIDATING CORPORATION (FORMERLY BURBANK SAVINGS & LOAN ASSOCIATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UNITED ASSOCIATES, INC. (FORMERLY UNITED SAVINGS & LOAN ASSOCIATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 25, 1963.

Attorney(s) appearing for the Case

Ernest R. Mortenson, Esq., for the petitioners.

Marion Malone, Esq., for the respondent.

The respondent determined deficiencies in the petitioners' income taxes for the fiscal year ended February 28, 1955, in the following amounts:

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                                                               |        |             | Addition to
                       Petitioner                              | Docket | Deficiency  |  tax under
                  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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