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J. H. COOPER ENTERPRISES, INC. v. COMMISSIONER

Docket Nos. 34319, 34320.

12 T.C.M. 629 (1953)

J. H. Cooper Enterprises, Inc. v. Commissioner. Joseph H. Cooper Estate, Transferee, Austin C. Keough, Executor v. Commissioner.

United States Tax Court.

Entered June 3, 1953.

Attorney(s) appearing for the Case

J. Lee Rankin, Esq., for the petitioners. Marvin E. Hagen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $26,865.65 in the income tax of J. H. Cooper Enterprises, Inc., for the fiscal year ended June 30, 1948. He also determined that Joseph H. Cooper Estate was a transferee of the assets of J. H. Cooper Enterprises, Inc., and as such was liable for the foregoing deficiency. The only issue presented is whether 1,100 shares of stock owned by J. H. Cooper Enterprises...

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