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BIRD MANAGEMENT, INC. v. COMMISSIONER

Docket Nos. 2714-65, 2715-65.

48 T.C. 586 (1967)

BIRD MANAGEMENT, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A.U. BIRD TRUST, TRANSFEREE, SIDNEY M. BIRD, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 21, 1967.

Attorney(s) appearing for the Case

Robert J. Richards, Jr., for the petitioners.

Rufus E. Stetson, Jr., for the respondent.

The Commissioner determined a deficiency in income tax of Bird Management, Inc., for 1961 in the amount of $71,262.46. He also determined that A. U. Bird Trust, as transferee of the assets of Bird Management, Inc., is liable for the deficiency plus interest as provided by law. The parties have stipulated that A. U. Bird Trust is a transferee within the meaning of section 6901 of the 1954 Code, and there is no dispute that it is liable for any deficiency in income tax of Bird...

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