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MORCO CORPORATION v. COMMISSIONER

Docket No. 71022.

20 T.C.M. 305 (1961)

T.C. Memo. 1961-57

The Morco Corporation, successor to Oceanic Investing Corporation v. Commissioner.

United States Tax Court.

Filed February 28, 1961.

Attorney(s) appearing for the Case

John J. Costello, Esq., 70 Broadway, New York, N. Y., and Hewitt A. Conway, Esq., for the petitioner. William F. Chapman, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner mailed a notice of deficiency addressed to "THE MORCO CORPORATION, successor to Oceanic Investing Corporation," stating, "The determination of your income tax liability for the taxable years ended April 30, 1951 and April 30, 1952 disclosed deficiencies in tax" in the amounts of $124.35 for fiscal 1951 and $2,080 for fiscal 1952. The taxpayer during the taxable years was Oceanic Investing Corporation. Morco...

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