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ALLIED UTILITIES CORPORATION v. COMMISSIONER

Docket No. 6072-73.

64 T.C. 1024 (1975)

ALLIED UTILITIES CORPORATION, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 11, 1975.

Attorney(s) appearing for the Case

Jerry T. Light and Lewis H. Mathis, for the petitioner.

Randolph A. Monsur, for the respondent.

SCOTT, Judge:

Respondent determined that petitioner was liable, as transferee, for a deficiency in Federal income tax in the amount of $4,333 of Crossett Telephone Co. for its taxable year ending May 6, 1965.

The only issue for decision is whether Crossett Telephone Co. in computing its surtax under section 11, I.R.C. 1954,1 is entitled to a surtax exemption in the amount of $25...

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