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KOPPERS UNITED COMPANY v. COMMISSIONER

Docket No. 107752.

2 T.C.M. 87 (1943)

Koppers United Company, Alleged Transferee of Koppers Associates, Inc. v. Commissioner.

United States Tax Court.

Entered May 13, 1943.

Attorney(s) appearing for the Case

John E. McClure, Esq., O. H. Chmillon, Esq., and Edward L. Updike, Esq., for the petitioner. William A. Schmitt, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

Respondent determined a deficiency for 1937 of $8,855.25 in income tax against Koppers Associates, Inc., and proposes assessment of this amount as a liability against petitioner as transferee of that taxpayer. Petitioner admits that it is a transferee of the taxpayer and liable for any unpaid tax deficiency. It contests, however, the correctness of the determination against the transferor and asks a finding of overpayment...

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