The Commissioner has determined that the petitioner, as transferee of the assets of the Seekonk Corporation, a dissolved corporation, is liable for deficiencies in income tax and declared value excess profits tax for the year 1941 in the amounts of $167,567.38 and $80,661.40. The petitioner does not dispute his liability, as transferee, for deficiencies of the corporation, but contends that the determination of the deficiencies is erroneous. The questions presented are whether...
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