1. Home
  2. Browse Decisions
  3. T.C.
  4. 44 T.C.
  5. 44 T.C. 323 (1965)
 

UNITED STATES HOLDING CO. v. COMMISSIONER

Docket No. 92152.

44 T.C. 323 (1965)

UNITED STATES HOLDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 9, 1965.

Attorney(s) appearing for the Case

C. Hugh Friedman, for the petitioner.

Michael P. McLeod, for the respondent.

OPINION

FAY, Judge:

The Commissioner determined deficiencies in income tax for the taxable years 1954 and 1956 against Pasadena First National Bank, a transferor corporation, in the respective amounts of $22,983.70 and $295,430.78. This proceeding involves the liability of the petitioner as transferee of the assets of the aforementioned transferor corporation.1 The parties by agreement...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases