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R.M. SMITH, INC. v. COMMISSIONER

Docket No. 478-74.

36 T.C.M. 97 (1977)

T.C. Memo. 1977-23

R.M. Smith, Inc., v. Commissioner.

United States Tax Court.

Filed January 31, 1977.

Attorney(s) appearing for the Case

Kenneth P. Simon, 747 Union Trust, P.O. Box 2009, Pittsburgh, Pa., for the petitioner. Joseph M. Abele, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's corporate income taxes and a liability against petitioner as a transferee of assets of Gilmour Manufacturing Co. for a deficiency in its corporate income tax and an addition to tax as follows:

_______________________________________________________________________________
                            Deficiencies
  TYE                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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