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KOPPERS CO. v. COMMISSIONER

Docket No. 108538.

2 T.C. 152 (1943)

KOPPERS COMPANY, ALLEGED TRANSFEREE, KOPPERS PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 17, 1943.

Attorney(s) appearing for the Case

John E. McClure, Esq., O. H. Chmillon, Esq., and E. L. Updike, Esq., for the petitioner.

Wm. A. Schmitt, Esq., for the respondent.

Respondent has determined a liability against petitioner as transferee of the Koppers Products Co. for an unpaid income tax deficiency in the sum of $67,757.53 determined against that company for the calendar year 1935.

FINDINGS OF FACT.

We include by reference the stipulation of facts filed by the parties. Facts hereinafter set forth, in addition to those stipulated, are found upon evidence adduced at the hearing.

The petitioner is a corporation...

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