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ALTEC CORPORATION v. COMMISSIONER

Docket No. 6378-73.

36 T.C.M. 1795 (1977)

T.C. Memo. 1977-438

Altec Corporation, Transferee of the Assets of LTL Corporation, Transferee of the Assets of ARC Liquidating Corporation v. Commissioner.

United States Tax Court.

Filed December 29, 1977.

Attorney(s) appearing for the Case

William A. Cromartie, John L. Snyder, Frank P. VanderPloeg, Francis O. McDermott, Burton H. Litwin, and Douglas L. Barnes, One First Nat'l Plaza, Chicago, Ill., for the petitioner. Seymour I. Sherman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent has determined that petitioner is liable as transferee of the assets of LTL Corporation, which, in turn, was transferee of the assets of ARC Liquidating Corporation (formerly Allied Radio Corporation) for the following Federal income tax deficiencies of ARC Liquidating Corporation:

        Taxable Year
       (Period) Ended          Deficiency

     July 29, 1966 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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