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MISSILE SYSTEMS CORP. OF TEXAS v. COMMISSIONER

Docket No. 94827.

23 T.C.M. 1276 (1964)

T.C. Memo. 1964-212

Missile Systems Corp. of Texas, a Delaware Corporation, formerly known as Gulf Industries, Inc. (Delaware Corporation-2), Transferee v. Commissioner.

United States Tax Court.

Filed August 7, 1964.

Attorney(s) appearing for the Case

Ethan B. Stroud, 2808 Southland Center, Dallas, Tex., and Jack W. Hawkins, for the petitioner. Robert A. Roberts, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This proceeding arises from respondent's assertion that Gulf Industries, Inc. (Delaware Corporation-2), as transferee of Gulf Industries, Inc. (Delaware Corporation-1), is liable for an income tax deficiency for the taxable period beginning August 18, 1958, and ending January 31, 1959, in the amount of $77,132.01. Hence the primary issue is whether petitioner is liable as a transferee.

Findings...

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