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CLIMATE CONTROL, INC. v. COMMISSIONER

Docket No. 4344-70.

33 T.C.M. 920 (1974)

T.C. Memo. 1974-206

Climate Control, Inc., Successor by Merger to Afton Builders, Inc. v. Commissioner.

United States Tax Court.

Filed August 6, 1974.

Attorney(s) appearing for the Case

Robert E. Schlusser, Bank of Delaware Bldg., 300 Delaware Ave., Wilmington, Del., for the petitioner. Howard W. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The Commissioner determined a deficiency in the Federal income taxes of J & D, Inc. (hereinafter referred to as J & D) for the fiscal year ending February 28, 1967, in the amount of $23,426.69. J & D was merged into Afton Builders, Inc. (hereinafter referred to as Afton Builders) on January 11, 1968. The petition herein was filed by Afton Builders, as successor to J & D, on July 6, 1970...

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