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WESTERN UNITED LIFE COMPANY v. COMMISSIONER

Docket Nos. 108674, 110011, 108675, 110012.

2 T.C.M. 576 (1943)

Western United Life Company (Formerly Western Union Life Company) v. Commissioner. National Mutual Benefit Association (Transferee) v. Commissioner.

United States Tax Court.

Entered August 6, 1943.

Attorney(s) appearing for the Case

Joseph K. Moyer, Esq., 1343 H St., N. W., Washington, D. C., for the petitioners. Donald P. Moyers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

These proceedings, consolidated for hearing and report, involve income tax deficiencies and penalties determined against Western United Life Company as the taxpayer and against National Mutual Benefit Association as transferee. The petitioners will for convenience hereinafter be referred to as though the taxpayer was the only party before us since transferee liability is admitted to the extent of any...

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