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DAVIS v. COMMISSIONER

Docket No. 29594.

12 T.C.M. 1167 (1953)

W. A. Davis v. Commissioner.

United States Tax Court.

Entered October 20, 1953.

Attorney(s) appearing for the Case

Lon Chandler Watson, Jr., Esq., P. O. Box 22, Anniston, Ala., for the petitioner. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined that petitioner is liable as transferee of the assets of Anniston Better Built Homes, Inc. The deficiencies of the transferor for which the Commissioner seeks to hold petitioner liable as transferee are as follows:

                                    Declared
                                      Value
                                 Excess-Profits   Excess
                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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