BRUBAKER v. COMMISSIONER

Docket No. 57621.

28 T.C. 1281 (1957)

CIVILLA J. BRUBAKER, TRANSFEREE OF ASSETS OF JOLIET PROPERTIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1957.


Attorney(s) appearing for the Case

Sydney O. Simon, Esq., for the petitioner.

Paul Levin, Esq., for the respondent.


ATKINS, Judge:

The respondent determined transferee liability against the petitioner for deficiencies in tax of Joliet Properties, Inc., as follows: A deficiency in declared value excess-profits tax for the taxable year ended January 31, 1946, in the amount of $1,196.96, and deficiencies in income tax for the taxable years ended January 31, 1947 and 1948, in the respective amounts of $7,090.37 and $2,213.80.

The petitioner has conceded that she is the...

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