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ABBOTT v. COMMISSIONER

Docket Nos. 15576, 19534.

8 T.C.M. 674 (1949)

Walter D. Abbott v. Commissioner. Grace D. Hubbard v. Commissioner.

United States Tax Court.

Entered July 29, 1949.

Attorney(s) appearing for the Case

Roger W. Hardy, Esq., 53 State St., Boston, Mass., for the petitioner in Docket No. 15576. Wallace W. Brown, Esq., 49 Pearl St., Hartford 3, Conn., for the petitioner in Docket No. 19534. Paul P. Lipton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated proceedings involve the liability of petitioners as transferees of the assets of Abbott Associates, Inc. The tax liability involved is a deficiency in excess-profits tax for the taxable year March 15, 1942 to September 30, 1942 in the amount of $8,662.75. Neither the amount nor the correctness of the deficiency is in dispute.

The issues presented are:

(1) Whether petitioner...

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