These consolidated proceedings involve a deficiency in income tax in the amount of $1,178.91 for the taxable period January 1, 1941 to June 30, 1941, against the Ruud Manufacturing Co. (N. J.), and a similar amount against the Ruud Manufacturing Co. (Delaware), as transferee.
The issues are:
(1) Whether the issuance of a deficiency notice on August 14, 1947, to each petitioner, asserting an income tax liability for the taxable period involved was contrary...
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