1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 173 (1976)
 

SUN OIL COMPANY v. COMMISSIONER

Docket No. 877-73.

35 T.C.M. 173 (1976)

T.C. Memo. 1976-40

Sun Oil Company, Transferee, Sunray DX Oil Company and Subsidiaries, Transferor v. Commissioner.

United States Tax Court.

Filed February 17, 1976.

Attorney(s) appearing for the Case

Buford P. Berry and Michael J. Henry, 23rd Floor, Republic National Bank Bldg., Dallas, Tex., for the petitioner. Tom G. Parrott, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in the Federal income tax of Sunray DX Oil Company and its subsidiaries, and notified petitioner that it was liable for the deficiencies as transferee of the assets of the said corporations:

            TYE               Deficiency

      December 31, 1965 .....  $ 14,055
      December 31, 1966 .....    47,806
      December 31, 1967 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases