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COMMERCIAL IRON WORKS v. COMMISSIONER

Docket Nos. 8261, 8262, 8265.

5 T.C.M. 1059 (1946)

Commercial Iron Works v. Commissioner. John L. Barnes, Transferee, of Commercial Iron Works v. Commissioner. Estate of Cyrus R. Cotton, Deceased, Josephine Gowen Cotton, Executrix, v. Commissioner.

United States Tax Court.

Entered December 10, 1946.

Attorney(s) appearing for the Case

W. J. Knight, Esq., 915 Petroleum Bldg., Houston 2, Texas, for the petitioners. Stanley B. Anderson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

These three cases, in which the one of John L. Barnes and that of the Estate of Cyrus R. Cotton involved transferee liability, are all consolidated. In the two transferee liability cases liability is admitted, providing a deficiency is affirmed against Commercial Iron Works.

The taxpayers seek a review of deficiencies heretofore determined by the Commissioner for the fiscal year ending February...

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