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HARTLAND ASSOCIATES v. COMMISSIONER

Docket Nos. 4713-67, 4714-67.

54 T.C. 1580 (1970)

HARTLAND ASSOCIATES (A PARTNERSHIP) TRANSFEREE OF THE ASSETS OF HARTLAND HOSPITAL (A DISSOLVED CORPORATION), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 5, 1970.

Attorney(s) appearing for the Case

Sidney J. Matzner, for the petitioner.

Michael J. Christianson, for the respondent.

FAY, Judge:

Respondent has determined that petitioner is liable as transferee for the following deficiencies in the income tax of Hartland Hospital, transferor:

                     Taxable period                Deficiency

May 1, 1963, to Apr. 30, 1964 -------------------   $7,788.00
May 1, 1964, to Jan. 2, 1965 --------------------   17,364.00

Petitioner does not contest its...

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