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BRYANT HEATER COMPANY v. COMMISSIONER

Docket Nos. 39188, 39189.

13 T.C.M. 1059 (1954)

T. C. Memo. 1954-201

Bryant Heater Company, an Ohio Corporation v. Commissioner. Dresser Industries, Inc., a Pennsylvania Corporation, Transferee of the Assets of Bryant Heater Company v. Commissioner.

United States Tax Court.

Filed November 26, 1954.

Attorney(s) appearing for the Case

A. W. Whitehouse, Jr., Esq.; C. F. Taplin, Jr., Esq., 1500 Midland Building, Cleveland, Ohio; D. H. Larmee, Esq., for the petitioners. James F. Kennedy, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income taxes against petitioner Bryant Heater Company and against petitioner Dresser Industries, Inc. as transferee of Bryant Heater Company as follows:

              Year             Deficiency

  Taxable year ended October
    31, 1948...............    $  1,633.04
  November 1, 1948—February
    28, 1949...............    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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