DORIC COMPANY v. C. I. R.

No. 19264.

341 F.2d 967 (1965)

The DORIC COMPANY, Transferee of Kellerblock Corporation, Dissolved, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals Ninth Circuit.

March 2, 1965.


Attorney(s) appearing for the Case

Warren V. Clodfelter, Seattle, Wash., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Crombie J. D. Garrett, Attorneys all with Dept. of Justice, Washington, D. C., for respondent.

Before MADDEN, Judge of the United States Court of Claims, JERTBERG and BROWNING, Circuit Judges.


JERTBERG, Circuit Judge:

Petitioner, The Doric Company, is a corporation organized under the laws of the State of Washington. It is a transferee of the assets of the Kellerblock Corporation, and is liable for any deficiencies in income tax, plus interest thereon, which may be determined to be due with respect to Kellerblock.

During the taxable year Kellerblock owned the Grosvenor House Apartments in Seattle, Washington, and kept its books of account and prepared...

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