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MESSER v. C. I. R.

Nos. 18731-18733.

438 F.2d 774 (1971)

Sidney MESSER, Transferee, Appellant in No. 18,731 Nat Malamuth, Transferee, Appellant in No. 18,732 Estate of Samuel Antkies, Deceased, Transferee, Jack Antkies and Shirley Antkies, Executors, Appellant in No. 18,733 v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided February 10, 1971.

Attorney(s) appearing for the Case

Michael S. Feinman, New York City (Stuart M. Berkman, New York City, on the brief), for appellants.

Gary R. Allen, Tax Division, Department of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before McLAUGHLIN, FREEDMAN and VAN DUSEN, Circuit Judges.

OPINION OF THE COURT

McLAUGHLIN, Circuit Judge.

This is a joint appeal by two individuals and an estate, as transferees of the assets of Tel-O-Tube Corporation of America (Tel-O-Tube), the transferor, from decisions of the Tax Court entered October 10, 1969. The court below found that Tel-O-Tube owed federal income tax in the amount of $39,158.43 for its taxable year ending September 30, 1961 and asserted income tax liabilities against each of the appellants...

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