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CONSTITUTION PUBLISHING CO. v. COMMISSIONER

Docket Nos. 34234, 34235.

20 T.C. 1028 (1953)

THE CONSTITUTION PUBLISHING COMPANY, BY ATLANTA NEWSPAPERS, INC., SUCCESSOR ON CONSOLIDATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ATLANTA NEWSPAPERS, INC., ALLEGED TRANSFEREE OF THE CONSTITUTION PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 21, 1953.

Attorney(s) appearing for the Case

Allen Post, Esq., and William P. McClure, Esq., for the petitioners.

James Harper, Esq., for the respondent.

These consolidated proceedings involve a deficiency of $9,880.28 for the year 1948 determined against The Constitution Publishing Company (hereinafter referred to as Constitution) and against Atlanta Newspapers, Inc., as alleged transferee of the assets of Constitution.

The issues raised by the pleadings are: (1) Whether Constitution was entitled to use the fair market value as of March 1, 1913, for land but the adjusted...

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