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RISS & COMPANY v. COMMISSIONER

Docket No. 74950.

45 T.C. 230 (1965)

RISS & COMPANY, INC. (A DELAWARE CORPORATION), TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 2, 1965.

Attorney(s) appearing for the Case

Robert L. Jackson, for the petitioner.

Sylvan Siegler and Hugh McMahon, for the respondent.

OPINION

FORRESTER, Judge:

On August 11, 1965, respondent filed his computation in this docket number under Rule 50, in accordance with our Memorandum Findings of Fact and Opinion filed July 14, 1964, T.C. Memo. 1964-190. On September 9, 1965, petitioner filed an objection to respondent's computation insofar as it related to interest payable on 1952 and 1953 income tax...

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