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COREY v. COMMISSIONER

Docket No. 59788.

16 T.C.M. 372 (1957)

T.C. Memo. 1957-87

Ronald D. Corey and Esther Corey v. Commissioner.

United States Tax Court.

Filed May 28, 1957.

Attorney(s) appearing for the Case

Martin F. Kendrick, Esq., for the petitioners. James E. Markham, Esq., for the respondent.

Memorandum Opinion

BLACK, Judge:

The Commissioner has determined a deficiency against petitioners, as transferees of the Cortland County LP Gas Corporation, in the amount of $11,895.95. The Commissioner, in his deficiency notice, among other things, said:

"The above mentioned amount represents your liability as transferees of the assets of the Cortland County L. P. Gas Corporation of McGraw, New York for deficiency in income tax due from that Corporation...

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