1. Home
  2. Browse Decisions
  3. T.C.
  4. 2 T.C.
  5. 2 T.C. 656 (1943)
 

KAUFMANN DEPARTMENT STORES SECURITIES CORP. v. COMMISSIONER

Docket Nos. 106133, 106753.

2 T.C. 656 (1943)

KAUFMANN DEPARTMENT STORES SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KAUFMANN DEPARTMENT STORES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 9, 1943.

Attorney(s) appearing for the Case

W. A. Seifert, Esq., William Wallace Booth, Esq., and A. G. Wallerstedt, C. P. A., for the petitioners.

Orris Bennett, Esq., for the respondent.

Docket No. 106133 involves the redetermination of deficiencies in income taxes for the years 1936 and 1937 in the respective amounts of $123,245.22 and $91,236.03; also a deficiency in personal holding company surtax for the year 1937 in the amount of $265,163.29. Docket No. 106753 involves transferee liability for the total of those deficiencies, aggregating $479,644.54.

The issues are (1) whether petitioner, Kaufmann Department Stores Securities Corporation, is...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases