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SIMON J. MURPHY COMPANY v. COMMISSIONER

Docket Nos. 44984, 44985.

22 T.C. 1341 (1954)

SIMON J. MURPHY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SOCIAL RESEARCH FOUNDATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1954.

Attorney(s) appearing for the Case

Edward S. Reid, Jr., Esq., and Berrien C. Eaton, Jr., Esq., for the petitioners.

A. J. Freidman, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in income tax of $15,132.39 for 1949 and one of $6,378.14 for the first 11 days in January 1950 against Simon J. Murphy Company, herein called Murphy. He also determined that Social Research Foundation, Inc., herein called Research, is liable as a transferee for those taxes. Research concedes that it is liable for any taxes due from Murphy. The parties have stipulated the facts and...

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