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WURTSBAUGH v. COMMISSIONER

Docket No. 5316.

8 T.C. 183 (1947)

J. T. WURTSBAUGH, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 28, 1947.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., for the petitioner.

D. Louis Bergeron, Esq., for the respondent.

Respondent determined deficiencies in the Lodwick Lumber Co.'s income and declared value excess profits tax liability for the calendar year 1940 in the respective amounts of $20,236.95 and $8,153.05, constituting a total of $28,390. This deficiency with respect to the Lodwick Lumber Co. was assessed by respondent against petitioner as transferee of the Lodwick Lumber Co.'s assets. The question is whether the Lodwick Lumber Co., as distinguished from its stockholder-transferees...

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