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HARVEY AMUSEMENT COMPANY v. COMMISSIONER

Docket Nos. 106568, 106569.

1 T.C.M. 231 (1942)

Harvey Amusement Company v. Commissioner. Avenal Theatre Company v. Commissioner.

United States Tax Court.

Entered December 17, 1942.

Attorney(s) appearing for the Case

Stanley J. Cook, Esq., for the petitioners. Harry R. Horrow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, J.:

These consolidated proceedings involve a deficiency for the year 1938 in income taxes in the amount of $3,105.05 and excess profits taxes in the amount of $3,051.18, determined by the Commissioner against Avenal Theatre Company. The petitioner, Harvey Amusement Company, admittedly is liable as transferee for any deficiency determined herein against the transferor, Avenal Theatre Company. The petitioners...

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