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GAESTEL v. COMMISSIONER

Docket Nos. 5284, 5286, 5285.

6 T.C.M. 89 (1947)

Emma L. Gaestel, (Alleged transferee) v. Commissioner. Estate of Joseph Gaestel, Deceased, Emma L. Gaestel, Administratrix with the will Annexed, (Alleged transferee) v. Commissioner. Emma L. Gaestel, (Alleged transferee of a transferee) v. Commissioner.

United States Tax Court.

Entered February 7, 1947.

Attorney(s) appearing for the Case

Edward Hale Julien, Esq., 220 Bush St., San Francisco 4, Calif., for the petitioners. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined deficiencies in the income tax, declared value excess profits tax, and excess profits tax liability of the Gaestel Motor Co., Ltd. (a dissolved corporation), in the aggregate amount of $27,894.75 for the calendar years 1941 and 1942, and the five month period ended May 31, 1943. Gaestel Motor Company was dissolved and all of its assets were transferred to its sole shareholders,...

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