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OAHU BEACH AND COUNTRY HOMES, LTD. v. COMMISSIONER

Docket Nos. 27473, 27474.

17 T.C. 1472 (1952)

OAHU BEACH AND COUNTRY HOMES, LIMITED, A DISSOLVED CORPORATION, PAULINE E. KING, TRUSTEE IN DISSOLUTION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAULINE E. KING, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 12, 1952.

Attorney(s) appearing for the Case

Samuel P. King, Esq., and E. R. Cameron, C. P. A., for the petitioners.

E. A. Tonjes, Esq., for the respondent.

The respondent has determined a deficiency of $13,322.45 in the income tax of the petitioner corporation, Oahu Beach and Country Homes, Limited, a dissolved corporation, for the calendar year 1946 and has asserted transferee liability in this amount against the petitioner Pauline E. King, individually, as transferee of the assets of the petitioner corporation. The petitioners have contested this deficiency and, in addition, claim a refund of the $4,903.83 paid as corporation...

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