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BATES MOTOR TRANSPORT LINES INC. v. COMMISSIONER

Docket Nos. 18932, 20683, 20685, 20687.

17 T.C. 151 (1951)

BATES MOTOR TRANSPORT LINES INC., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANDARD FREIGHT LINES, INC., A CORPORATION, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY F. CHADDICK, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1951.

Attorney(s) appearing for the Case

Franklin R. Overmyer, Esq., and Donald MacKay, Esq., for the petitioners.

Harold H. Hart, Esq., for the respondent.

The respondent determined a deficiency in excess profits tax against Bates Motor Transport Lines, Inc., for 1942 in the amount of $12,238.94, and deficiencies in income tax and excess profits tax for 1944 in the amounts of $3,360.06 and $1,579.81, respectively. He also determined that Standard Freight Lines, Inc., is liable, as transferee of Bates Motor Transport Lines, Inc., for both 1942 and 1944, and that Harry F. Chaddick is liable, as transferee, for 1944. Aside from...

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