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NORTH AMERICAN SERVICE CO. v. COMMISSIONER

Docket Nos. 61968, 61969.

33 T.C. 677 (1960)

NORTH AMERICAN SERVICE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NORTH AMERICAN SERVICE CO., INC., NORTH AMERICAN SERVICE COMPANY AND HIGHWAY ADVERTISING COMPANY OF NEW YORK, INC., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 18, 1960.

Attorney(s) appearing for the Case

Ralph E. Davis, Esq., and William P. Sutter, Esq., for the petitioners.

Don S. Harnack, Esq., for the respondent.

TRAIN, Judge:

Respondent determined deficiencies in income taxes of petitioner North American Service Co., Inc., for the period October 17, 1951, to December 31, 1951, in the amount of $9,044.67 and of petitioners North American Service Co., Inc., et al., for the calendar year 1952 in the amount of $37,874.62. The issues are:

(1) Whether the liquidation of North American Service Co. on October 31, 1951, was a complete liquidation within the meaning...

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