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BEAVER v. COMMISSIONER

Docket No. 2967-29.

41 T.C.M. 52 (1980)

T.C. Memo. 1980-429

George H. and Rose Beaver v. Commissioner.

United States Tax Court.

Filed September 25, 1980.

Attorney(s) appearing for the Case

Charles T. Capute, 40 South Third St., Columbus, Ohio, for the petitioners. Warren R. Calvert, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' income tax of $8,183.591 for 1974. The sole issue presented is whether three loans entered on the opening books of petitioners' corporations were "assumed" by those corporations within the meaning of section 357(c).2

This case was submitted fully stipulated pursuant...

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