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COOPER FOUNDATION v. COMMISSIONER

Docket Nos. 6481, 6482.

7 T.C. 389 (1946)

COOPER FOUNDATION, A CHARITABLE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE PEERLESS THEATER CORPORATION, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 26, 1946.

Attorney(s) appearing for the Case

W. J. Jochems, Esq., and J. Lee Rankin, Esq., for the petitioners.

Orris Bennett, Esq., for the respondent.

Respondent has determined deficiencies against the petitioner, The Peerless Theater Corporation, for the year 1941, in the amounts of $37,048.37 in income tax, $14,978.38 in declared value excess profits tax, and $571.70 in excess profits tax, or total deficiencies of $52,598.45. He has determined a liability in this total amount against the petitioner, Cooper Foundation, as transferee in liquidation of the first named petitioner....

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