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CONCORD CONTROL, INC. v. COMMISSIONER

Docket Nos. 3206-72, 3207-72.

78 T.C. 742 (1982)

CONCORD CONTROL, INC., SUCCESSOR IN INTEREST TO K-D LAMP COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 28, 1982.

Attorney(s) appearing for the Case

William T. Sherwood, Jr., and Michael I. Saltzman, for the petitioner.

Bernard H. Weberman, for the respondent.

SUPPLEMENTAL OPINION

STERRETT, Judge:

In its Memorandum Findings of Fact and Opinion (T.C. Memo. 1976-301), filed September 27, 1976, this Court examined the acquisition in February 1964 by petitioner's predecessor in interest of the K-D Lamp Division (hereinafter K-D) from the Duplan Corp. (hereinafter Duplan). K-D was involved in the manufacture and sale of automotive safety equipment. In our opinion, we sustained...

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