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ROSS CONTROLS v. U.S. DEPT. OF TREASURY

No. 93-4585.

164 B.R. 721 (1994)

ROSS CONTROLS, INC., Plaintiff, v. UNITED STATES of America DEPARTMENT OF the TREASURY INTERNAL REVENUE SERVICE, Defendant.

United States District Court, E.D. Pennsylvania.

February 2, 1994.

Attorney(s) appearing for the Case

Bradley K. Moss, Mesirov, Gelman, Jaffe, Cramer & Jamieson, Philadelphia, PA, for plaintiff.

Charles M. Flesch, Tax Div. of U.S. Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM AND ORDER

ANITA B. BRODY, District Judge.

I am being called upon to decide whether a plaintiff corporation in the same business as a liquidated taxpayer corporation, with the same employees, customers and suppliers as the taxpayer corporation, and controlled by the same individuals who controlled the taxpayer corporation, is a successor or an alter ego of the taxpayer corporation. I find that plaintiff is both a successor and an alter ego...

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